Civic Intelligence

West Marin Scholarship Program

990 • Fiscal year 2021 • EIN 94-6088058

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

PO Box 724Inverness, CA 94937

(415) 439-9846

Siviq Scores

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

Liabilities / Assets

64th percentile

0.16x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

1.02x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

37th percentile

5.5%

Higher net margin than 37% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

68th percentile

21%

Faster asset growth than 68% of similar nonprofits.

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

Revenue Growth

6th percentile

-43%

Faster revenue growth than 6% of similar nonprofits.

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

Assets

Up

$4,120,071

Up $705,561 (+21%) from 2020

Net Assets

Up

$3,457,138

Up $727,428 (+27%) from 2020

Liabilities

Down

$662,933

Down $21,867 (-3.2%) from 2020

Revenue

Down

$647,989

Down $495,759 (-43%) from 2020

Expenses

Down

$612,372

Down $116,262 (-16%) from 2020

Net Income

Down

$35,617

Down $379,497 (-91%) 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: $1,069,752Liabilities 2011: $106Net Assets 2011: $1,069,6462011Assets 2012: $1,091,267Liabilities 2012: $0Net Assets 2012: $1,091,2672012Assets 2013: $1,269,033Liabilities 2013: $88Net Assets 2013: $1,268,9452013Assets 2014: $1,612,862Liabilities 2014: $0Net Assets 2014: $1,612,8622014Assets 2015: $1,656,484Liabilities 2015: $0Net Assets 2015: $1,656,4842015Assets 2016: $1,763,494Liabilities 2016: $0Net Assets 2016: $1,763,4942016Assets 2017: $2,111,725Liabilities 2017: $0Net Assets 2017: $2,111,7252017Assets 2018: $2,998,296Liabilities 2018: $0Net Assets 2018: $2,998,2962018Assets 2019: $2,878,164Liabilities 2019: $0Net Assets 2019: $2,878,1642019Assets 2020: $3,414,510Liabilities 2020: $684,800Net Assets 2020: $2,729,7102020Assets 2021: $4,120,071Liabilities 2021: $662,933Net Assets 2021: $3,457,1382021Assets 2022: $3,695,203Liabilities 2022: $610,100Net Assets 2022: $3,085,1032022Assets 2023: $4,032,027Liabilities 2023: $612,000Net Assets 2023: $3,420,0272023Assets 2024: $4,468,820Liabilities 2024: $575,000Net Assets 2024: $3,893,8202024

Highlighted filing

2021

Assets$4,120,071
Liabilities$662,933
Net Assets$3,457,138

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $173,034Expenses 2011: $115,134Net Income 2011: $57,9002011Revenue 2012: $163,644Expenses 2012: $117,082Net Income 2012: $46,5622012Expenses 2013: $140,8982013Revenue 2014: $397,387Expenses 2014: $227,162Net Income 2014: $170,2252014Revenue 2015: $383,135Expenses 2015: $398,497Net Income 2015: -$15,3622015Revenue 2016: $466,919Expenses 2016: $432,306Net Income 2016: $34,6132016Revenue 2017: $604,630Expenses 2017: $401,279Net Income 2017: $203,3512017Revenue 2018: $1,230,674Expenses 2018: $500,861Net Income 2018: $729,8132018Revenue 2019: $576,630Expenses 2019: $742,541Net Income 2019: -$165,9112019Revenue 2020: $1,143,748Expenses 2020: $728,634Net Income 2020: $415,1142020Revenue 2021: $647,989Expenses 2021: $612,372Net Income 2021: $35,6172021Revenue 2022: $741,785Expenses 2022: $558,038Net Income 2022: $183,7472022Revenue 2023: $847,221Expenses 2023: $697,030Net Income 2023: $150,1912023Revenue 2024: $827,417Expenses 2024: $586,921Net Income 2024: $240,4962024

Highlighted filing

2021

Revenue$647,989
Expenses$612,372
Net Income$35,617
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.0
Gross Receipts
$647,989
Mission and Program Overview

Mission

The Primary Mission is To Provide Need Based Scholarships To Individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,246,813$2,983,918▲ $737,105
Cash and Non-Interest-Bearing Accounts$1,167,697$586,153▼ $581,544
Savings and Temporary Cash Investments-$550,000-
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,414,510$4,120,071▲ $705,561
Other Assets Total-$0-
Liabilities
Grants Payable$684,800$662,933▼ $21,867
Total Liabilities$684,800$662,933▼ $21,867
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,729,710$3,457,138▲ $727,428
Total Net Assets Fund Balance$2,729,710$3,457,138▲ $727,428
Total Liabilities and Net Assets / Fund Balance$3,414,510$4,120,071▲ $705,561
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amanda MalloryPresident/Chair
Beverly SmithDirector
Cathy RichardsDirector
Katherine MitchellDirector
Sally JonesDirector
Sandy GarciaDirector
Nancy TorreySecretary
Kathleen WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$578,971
Program Service Revenue
$0
Investment Income
$69,018
Other Revenue
$0
All Other Contributions
$578,971
Change in Net Assets
$35,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$575,415
Other Expenses$36,957
Total Fundraising Expense$3,554
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$575,415--$575,415
Fees for Services Other-$12,158-$12,158
Other Expenses-$3,607-$3,607
Advertising--$3,554$3,554
Fees for Services Accounting-$2,875-$2,875
Fees for Service Investment Mgmnt Fees-$2,433-$2,433
Insurance-$1,600-$1,600
Total Functional Expenses$575,415$33,403$3,554$612,372
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
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Officers are elected annually by the Board, who constitute all but two members. The members also vote on all governance changes including bylaw changes.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Member Organization With 12 Members.

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

No review was or will be conducted.

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

Available Upon Request.

Filing and Contact Details

Filer

Filer Name
West Marin Scholarship Program
EIN
94-6088058
Phone
4154399846
Address
PO Box 724, Inverness, CA 94937

Signing Officer

Name
Kathleen Williams
Title
Treasurer
Signed
2022-05-16
Discuss with paid preparer
No

Organization Details

Principal Officer
Amanda Mallory
Formed
1989
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
14

Preparer

Firm
Fontanello Duffield & Otake LLP
Address
44 Montgomery Street Suite 1305, San Francisco, CA 94104
Preparer
Antonio Tellez Jr
Phone
4159830200
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Current Year Facts and Circumstances: Inverness Garden Club Scholarship Fund (IGCSF) is a community-based charity that conducts an extensive formal scholarship program. Its public support percentage exceeds the 10% threshold for the facts and circumstances test. IGCSFs Board of Directors consists of unrelated persons who have special knowledge and expertise in the educational or financial sector. Fundraising consists of an annual appeals letter to community members. In addition, a local paper frequently writes about IGCs scholarship program and its recipients, which creates substantial community support. Annually, IGCSF receives financial support from at least 200 unrelated donors. IGCSF is a completely volunteer organization and its volunteers administer the scholarship program.IGCSFs membership consists of the members of its Board of Directors. IGCSFs successful and long-running scholarship program helps students from West Marin attain and complete higher education. These scholarships are paid primarily from current contributions received. IGCSF also provides its scholarship recipients with liaisons to help them transition to college and actively engage with them throughout their college careers to assist in their success.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0578971
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01043110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0531459
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01154118
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0553381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03861039
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt069018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt093892
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt039625
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03183
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt043215
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0248933
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06746
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt05546
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05858
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03712
IRS990ScheduleA/OtherIncome170Grp/TotalAmt021862
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.29350
IRS990ScheduleA/PublicSupportPY170Pct00.28760
IRS990ScheduleA/PublicSupportTotal170Amt01212768
IRS990ScheduleA/SubstantialContributorsTotAmt02648271
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0578971
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01043110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0531459
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01154118
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0553381
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03861039
IRS990ScheduleA/TotalSupportAmt04131834
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0575415
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Educational Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt078
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0IGC has an extensive application process which starts with the application itself on the website. The students fill this out electronically. They are required to submit transcripts, letters of recommendation, FAFSA score, other detailed financial information and information about their scholastic career to date, work experience and activities. Most of the scholars come from Tomales High, and we also discuss them with the lead counselor. To qualify for a scholarship they have to have a 2.7 GPA, which is verified before each check is written. We do provide some flexibility for first year students who struggle. There is a student liaison assigned to each scholarship grantee and she keeps in close touch with each student to provide guidance, particularly in the first year. Scholarships are granted annually for one year, and continuing students need to reapply for assessment of scholastic success and financial need . All scholars must live in West Marin or attend Tomales High to qualify for consideration.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Officers are elected annually by the Board, who constitute all but two members. The members also vote on all governance changes including bylaw changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Member Organization With 12 Members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available Upon Request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03414510
IRS990/TotalAssetsEOYAmt04120071
IRS990/TotalAssetsGrp/BOYAmt03414510
IRS990/TotalAssetsGrp/EOYAmt04120071
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0578971
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03554
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033403
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0575415
IRS990/TotalFunctionalExpensesGrp/TotalAmt0612372
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0684800
IRS990/TotalLiabilitiesEOYAmt0662933
IRS990/TotalLiabilitiesGrp/BOYAmt0684800
IRS990/TotalLiabilitiesGrp/EOYAmt0662933
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02729710
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03457138
IRS990/TotalProgramServiceExpensesAmt0575415
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt069018
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0647989
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03414510
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04120071
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 724
IRS990/USAddress/CityNm0Inverness
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094937
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0westmarinscholars.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Kathleen Williams
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0West Marin Scholarship Program
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0946088058
ReturnHeader/Filer/PhoneNum04154399846
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 724
ReturnHeader/Filer/USAddress/CityNm0Inverness
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094937
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371420474
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Fontanello Duffield & Otake LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt044 Montgomery Street Suite 1305
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094104

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.47$0.58$3.89$0.83$0.59$0.24
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$0.61$3.42$0.85$0.70$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.61$3.09$0.74$0.56$0.18
2021Detailed filing. Detailed filing data is available for this year.$4.12$0.66$3.46$0.65$0.61$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.68$2.73$1.14$0.73$0.42
2019Summary only. Only limited summary data is available for this year.$2.88$0.00$2.88$0.58$0.74$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.00$3.00$1.23$0.50$0.73
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.00$2.11$0.60$0.40$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$0.47$0.43$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.38$0.40$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.40$0.23$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.27$0.14
2012Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.16$0.12$0.05
2011Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$0.17$0.12$0.06