Civic Intelligence

Jesus Academy

990 • Fiscal year 2010 • EIN 59-3777125

Jan 01, 2010 to Dec 31, 2010 • Filed on May 24, 2011

Organization Profile
2911 W Temple St90026
Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2010 filings • 501(c)3 • <$500k nonprofits • Source year 2010

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2010

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2010

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2010

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2010

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets46th percentile

Assets

$101,909

No earlier filing loaded for comparison.

Net Assets

$101,909

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

$239,133

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$400K$300K$200K$100K$0Assets 2010: $101,909Liabilities 2010: $0Net Assets 2010: $101,9092010Assets 2011: $112,456Liabilities 2011: $2,327Net Assets 2011: $110,1292011Assets 2012: $129,062Liabilities 2012: $3,105Net Assets 2012: $125,9572012Assets 2013: $142,568Liabilities 2013: $5,267Net Assets 2013: $137,3012013Assets 2014: $158,081Liabilities 2014: $3,864Net Assets 2014: $154,2172014Assets 2015: $162,714Liabilities 2015: $5,021Net Assets 2015: $157,6932015Assets 2016: $176,169Liabilities 2016: $2,716Net Assets 2016: $173,4532016Assets 2017: $185,250Liabilities 2017: $1,964Net Assets 2017: $183,2862017Assets 2018: $193,855Liabilities 2018: $2,856Net Assets 2018: $190,9992018Assets 2019: $197,097Liabilities 2019: $3,125Net Assets 2019: $193,9722019Assets 2020: $194,854Liabilities 2020: $1,598Net Assets 2020: $193,2562020Assets 2022: $250,411Liabilities 2022: $5,354Net Assets 2022: $245,0572022Assets 2023: $281,446Liabilities 2023: $0Net Assets 2023: $281,4462023Assets 2024: $302,608Liabilities 2024: $0Net Assets 2024: $302,6082024

Highlighted filing

2010

Assets$101,909
Liabilities$0
Net Assets$101,909
Open 2010 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KExpenses 2010: $239,1332010Expenses 2011: $227,4842011Expenses 2012: $203,7902012Revenue 2013: $278,594Expenses 2013: $267,250Net Income 2013: $11,3442013Revenue 2014: $289,190Expenses 2014: $272,274Net Income 2014: $16,9162014Revenue 2015: $271,841Expenses 2015: $268,365Net Income 2015: $3,4762015Revenue 2016: $419,373Expenses 2016: $403,613Net Income 2016: $15,7602016Revenue 2017: $352,187Expenses 2017: $342,354Net Income 2017: $9,8332017Revenue 2018: $365,278Expenses 2018: $357,565Net Income 2018: $7,7132018Revenue 2019: $318,267Expenses 2019: $315,294Net Income 2019: $2,9732019Revenue 2020: $45,204Expenses 2020: $45,920Net Income 2020: -$7162020Revenue 2022: $184,100Expenses 2022: $133,305Net Income 2022: $50,7952022Revenue 2023: $174,100Expenses 2023: $137,711Net Income 2023: $36,3892023Revenue 2024: $152,000Expenses 2024: $130,838Net Income 2024: $21,1622024

Highlighted filing

2010

Revenue-
Expenses$239,133
Net Income-
Open 2010 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2010 to Dec 31, 2010
Signed
May 24, 2011
Return Version
2010v3.2
Gross Receipts
$341,042
Mission and Program Overview

Mission

Operate an academy for theological studies and education

Filing and Contact Details

Filer

EIN
59-3777125
Raw XML Appendix310 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReview0true
IRS990/ActivitiesConductedPartnership0false
IRS990/ActivityOrMissionDescription0OPERATE AN ACADEMIC FOR THEOLOGICAL STUDIES AND EDUCATION OPERATE AN ACADEMIC FOR THEOLOGICAL STUDIES AND EDUCATION
IRS990/AddressPrincipalOfficerUS/AddressLine102911 W TEMPLE ST
IRS990/AddressPrincipalOfficerUS/City0LOS ANGELES
IRS990/AddressPrincipalOfficerUS/State0CA
IRS990/AddressPrincipalOfficerUS/ZIPCode090026
IRS990/Advertising/ManagementAndGeneral017000
IRS990/Advertising/Total017000
IRS990/AllOtherExpenses/Total00
IRS990/AnnualDisclosureCoveredPersons0false
IRS990/AuditCommittee0true
IRS990/BenefitsPaidToMembersCY00
IRS990/BenefitsToMembers/Total00
IRS990/BsnssRltnshpThruFamilyMember0false
IRS990/BsnssRltnshpWithOrganization0false
IRS990/CashNonInterestBearing/EOY03934
IRS990/ChangesToOrganizingDocs0false
IRS990/CollectionsOfArt0false
IRS990/CompCurrentOfficersDirectors/ManagementAndGeneral012000
IRS990/CompCurrentOfficersDirectors/Total012000
IRS990/CompDisqualPersons/Total00
IRS990/CompensationFromOtherSources0false
IRS990/CompensationProcessCEO0false
IRS990/CompensationProcessOther0false
IRS990/ComplianceWithBackupWitholding0true
IRS990/ConferencesMeetings/ManagementAndGeneral05259
IRS990/ConferencesMeetings/Total05259
IRS990/ConflictOfInterestPolicy0false
IRS990/ConservationEasements0false
IRS990/ConsolidatedAuditFinancialStmt0false
IRS990/ContributionsGrantsCurrentYear0114580
IRS990/CreditCounseling0false
IRS990/DecisionsSubjectToApproval0true
IRS990/DeductibleContributionsOfArt0false
IRS990/DeductibleNonCashContributions0false
IRS990/DelegationOfManagementDuties0false
IRS990/DepreciationDepletion/ManagementAndGeneral012028
IRS990/DepreciationDepletion/Total012028
IRS990/DescribedIn501C30true
IRS990/Description0TUITION INCOME AND TEACHING EXPENSES
IRS990/DisregardedEntity0false
IRS990/DistributionToDonor0false
IRS990/DocumentRetentionPolicy0false
IRS990/DonorAdvisedFunds0false
IRS990/ElectionOfBoardMembers0true
IRS990/ExcessBenefitTransaction0false
IRS990/ExcessBusinessHoldings0false
IRS990/Expense0143998
IRS990/FamilyOrBusinessRelationship0false
IRS990/FederalGrantAuditRequired0false
IRS990/FeesForServicesAccounting/Total00
IRS990/FeesForServicesInvstMgmntFees/Total00
IRS990/FeesForServicesLegal/Total00
IRS990/FeesForServicesLobbying/Total00
IRS990/FeesForServicesManagement/Total00
IRS990/FeesForServicesOther/Total00
IRS990/FinancialStatementSeparate0X
IRS990/FinancialStmtAttached0false
IRS990/FollowSFAS1170X
IRS990/ForeignActivities0false
IRS990/ForeignFinancialAccount0false
IRS990/ForeignGrants/Total00
IRS990/ForeignOffice0false
IRS990/Form1098CFiled0false
IRS990/Form8282PropertyDisposedOf0false
IRS990/Form8899Filed0false
IRS990/Form990PartVIISectionA/AverageHoursPerWeek0040.00
IRS990/Form990PartVIISectionA/NamePerson0JEREMY J HONG
IRS990/Form990PartVIISectionA/Officer0X
IRS990/Form990PartVIISectionA/OtherCompensation00
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization012000
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs00
IRS990/Form990PartVIISectionA/Title0OFFICER
IRS990/Form990ProvidedToGoverningBody0true
IRS990/FormersListed0false
IRS990/FSAudited0false
IRS990/FundraisingActivities0false
IRS990/FundsToPayPremiums0false
IRS990/Gaming0false
IRS990/GrantsAndSimilarAmntsCY00
IRS990/GrantsToDomesticIndividuals/Total00
IRS990/GrantsToDomesticOrgs/Total00
IRS990/GrantsToIndividuals0false
IRS990/GrantsToOrganizations0false
IRS990/GrantToRelatedPerson0false
IRS990/GrossReceipts0341042
IRS990/GroupReturnForAffiliates0false
IRS990/Hospital0false
IRS990/IndependentAuditFinancialStmt0true
IRS990/IndoorTanningServices0false
IRS990/InfoInScheduleOPartVI0X
IRS990/InformationTechnology/Total00
IRS990/InitialReturn0X
IRS990/Insurance/ManagementAndGeneral01167
IRS990/Insurance/Total01167
IRS990/Interest/Total00
IRS990/InvestmentIncomeCurrentYear00
IRS990/InvestmentInJointVenture0false
IRS990/LandBldgEquipmentAccumDeprec012028
IRS990/LandBuildingsEquipmentBasis0103503
IRS990/LandBuildingsEquipmentBasisNet/EOY091475
IRS990/LoanToOfficerOrDQP0false
IRS990/LobbyingActivities0false
IRS990/LocalChapters0false
IRS990/MaterialDiversionOrMisuse0false
IRS990/MembersOrStockholders0true
IRS990/MethodOfAccountingCash0X
IRS990/MinutesOfCommittees0true
IRS990/MinutesOfGoverningBody0true
IRS990/MissionDescription0OPERATE AN ACADEMY FOR THEOLOGICAL STUDIES AND EDUCATION
IRS990/MoreThan5000KToIndividuals0false
IRS990/MoreThan5000KToOrganizations0false
IRS990/NameOfPrincipalOfficerBusiness/BusinessNameLine10JEREMY J HONG
IRS990/NbrIndependentVotingMembers03
IRS990/NbrVotingGoverningBodyMembers03
IRS990/NbrVotingMembersGoverningBody03
IRS990/NetAssetsOrFundBalancesEOY0101909
IRS990/NoListedPersonsCompensated0X
IRS990/NonDeductibleContributions0false
IRS990/NumberFormsTransmittedWith109600
IRS990/NumberIndependentVotingMembers03
IRS990/NumberOfEmployees00
IRS990/NumberW2GIncluded00
IRS990/Occupancy/ProgramServices043198
IRS990/Occupancy/Total043198
IRS990/OfficeExpenses/ManagementAndGeneral06612
IRS990/OfficeExpenses/Total06612
IRS990/OfficerEntityWithBsnssRltnshp0false
IRS990/OfficerMailingAddress0false
IRS990/Organization501c30X
IRS990/OtherAssetsTotal/EOY06500
IRS990/OtherEmployeeBenefits/Total00
IRS990/OtherExpensesCurrentYear0126333
IRS990/OtherExpenses/Description0TELEPHONE
IRS990/OtherExpenses/Description1EQUIPMENT RENTAL AND MAINTENANCE
IRS990/OtherExpenses/Description2BANK CHARGE
IRS990/OtherExpenses/Description3CONTRIBUTION TO CHURCH
IRS990/OtherExpenses/ManagementAndGeneral02041
IRS990/OtherExpenses/ManagementAndGeneral12697
IRS990/OtherExpenses/ManagementAndGeneral2331
IRS990/OtherExpenses/ManagementAndGeneral336000
IRS990/OtherExpenses/Total02041
IRS990/OtherExpenses/Total12697
IRS990/OtherExpenses/Total2331
IRS990/OtherExpenses/Total336000
IRS990/OtherRevenueCurrentYear00
IRS990/OtherSalariesAndWages/ProgramServices0100800
IRS990/OtherSalariesAndWages/Total0100800
IRS990/PartialLiquidation0false
IRS990/PaymentsToAffiliates/Total00
IRS990/PayrollTaxes/Total00
IRS990/PensionPlanContributions/Total00
IRS990/PoliticalActivities0false
IRS990/PremiumsPaid0false
IRS990/PriorExcessBenefitTransaction0false
IRS990/ProfessionalFundraising0false
IRS990/ProgramServiceRevenue/BusinessCode0611600
IRS990/ProgramServiceRevenueCY0226462
IRS990/ProgramServiceRevenue/Description0TUITION
IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome0226462
IRS990/ProgramServiceRevenue/TotalRevenueColumn0226462
IRS990/ProhibitedTaxShelterTrans0false
IRS990/QuidProQuoContributions0false
IRS990/ReconcilationRevenueExpenses0101909
IRS990/RegularMonitoringEnforcement0false
IRS990/RelatedEntity0false
IRS990/RelatedOrganizations0114580
IRS990/RelatedOrgControlledEntity0false
IRS990/ReportFin48Footnote0false
IRS990/ReportInvestOthSecurities0false
IRS990/ReportLandBldgEquip0true
IRS990/ReportOtherAssets0true
IRS990/ReportOtherLiabilities0false
IRS990/ReportProgRelInvest0false
IRS990/Revenue0189953
IRS990/RevenuesLessExpensesCY0101909
IRS990/Royalties/Total00
IRS990/SalariesEtcCurrentYear0112800
IRS990ScheduleA/InvestmentIncomePercentage00.00000
IRS990ScheduleA/PublicSupportPercentage50900.00000
IRS990ScheduleA/PublicSupportPertcentage17000.00000
IRS990ScheduleA/School170b1Aii0X
IRS990/ScheduleBRequired0false
IRS990ScheduleD/Equipment/BookValue023815
IRS990ScheduleD/Equipment/Depreciation03971
IRS990ScheduleD/Equipment/OtherCostOrOtherBasis027786
IRS990ScheduleD/ExcessOrDeficitForYear0101909
IRS990ScheduleD/ExcessOrDeficitPerFS0101909
IRS990ScheduleD/ExpensesSubtotal0239133
IRS990ScheduleD/IncludedOnFS0false
IRS990ScheduleD/LeaseholdImprovements/BookValue024372
IRS990ScheduleD/LeaseholdImprovements/Depreciation0840
IRS990ScheduleD/LeaseholdImprovements/OtherCostOrOtherBasis025212
IRS990ScheduleD/OtherAssets/BookValue06500
IRS990ScheduleD/OtherAssets/Description0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildings/BookValue043288
IRS990ScheduleD/OtherLandBuildings/Depreciation07217
IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis050505
IRS990ScheduleD/RevenueSubtotal0341042
IRS990ScheduleD/TotalBookValueOtherAssets06500
IRS990ScheduleD/TotalExpenses0239133
IRS990ScheduleD/TotalExpensesPerForm9900239133
IRS990ScheduleD/TotalOfBookValueLandBuildings091475
IRS990ScheduleD/TotalRevenue0341042
IRS990ScheduleD/TotalRevenuePerForm9900341042
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt0239133
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt0341042
IRS990ScheduleE/ComplianceWithRevProc75500true
IRS990ScheduleE/DiscriminateRaceAdmissPolicies0false
IRS990ScheduleE/DiscriminateRaceAthleticProg0false
IRS990ScheduleE/DiscriminateRaceEducPolicies0false
IRS990ScheduleE/DiscriminateRaceEmplmnFaculty0false
IRS990ScheduleE/DiscriminateRaceOtherActy0false
IRS990ScheduleE/DiscriminateRaceScholarships0false
IRS990ScheduleE/DiscriminateRaceStudentsRights0false
IRS990ScheduleE/DiscriminateRaceUseOfFclts0false
IRS990ScheduleE/GovernmentFinancialAidReceived0false
IRS990ScheduleE/GovernmentFinancialAidRevoked0false
IRS990ScheduleE/MaintCopiesOfAllSolicitations0true
IRS990ScheduleE/MaintCopiesOfBrochuresEtc0true
IRS990ScheduleE/MaintRacialCompositionRecords0true
IRS990ScheduleE/MaintScholarshipsRecords0true
IRS990ScheduleE/NondiscriminatoryPolicyStmt0true
IRS990ScheduleE/PolicyPublViaBroadcastMedia0true
IRS990ScheduleE/PolicyStatementInBrochuresEtc0true
IRS990/ScheduleJRequired0false
IRS990ScheduleO/GeneralExplanation/Explanation0THE ORGANIZATION PROVIDES A COPY OF FORM 990 TO ALL MEMBERS BEFORE FILING THE FORM IN MEMBERS MEETING.
IRS990ScheduleO/GeneralExplanation/Explanation1THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS CONFLICT OF INTEREST POLICY FOR PUBLIC INSPECTION NOW.
IRS990ScheduleO/GeneralExplanation/Identifier0Form 990 Part VI
IRS990ScheduleO/GeneralExplanation/Identifier1Form 990 Part VI
IRS990ScheduleO/GeneralExplanation/ReturnReference011A
IRS990ScheduleO/GeneralExplanation/ReturnReference119
IRS990/ScheduleORequired0true
IRS990/School0true
IRS990/SignificantChange0false
IRS990/SignificantNewProgramServices0false
IRS990/StateLegalDomicile0CA
IRS990/StatesWhereCopyOfReturnIsFiled0CA
IRS990/TaxableDistributions0false
IRS990/TaxablePartyNotification0false
IRS990/TaxExemptBonds0false
IRS990/Terminated0false
IRS990/TermOrPermanentEndowments0false
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine103960 WILSHIRE BLVD STE 200
IRS990/TheBooksAreInCareOf/AddressUS/City0LOS ANGELES
IRS990/TheBooksAreInCareOf/AddressUS/State0CA
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode090010
IRS990/TheBooksAreInCareOf/NamePerson0HAYFIELD UNIVERSITY
IRS990/TheBooksAreInCareOf/TelephoneNumber02136050990
IRS990/TotalAssets/BOY00
IRS990/TotalAssets/EOY0101909
IRS990/TotalAssetsEOY0101909
IRS990/TotalCompGT150K0false
IRS990/TotalContributions0114580
IRS990/TotalExpensesCurrentYear0239133
IRS990/TotalFunctionalExpenses/Fundraising00
IRS990/TotalFunctionalExpenses/ManagementAndGeneral095135
IRS990/TotalFunctionalExpenses/ProgramServices0143998
IRS990/TotalFunctionalExpenses/Total0239133
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI00
IRS990/TotalLiabilities/BOY00
IRS990/TotalLiabilities/EOY00
IRS990/TotalLiabilitiesEOY00
IRS990/TotalLiabNetAssetsFundBalances/BOY00
IRS990/TotalLiabNetAssetsFundBalances/EOY0101909
IRS990/TotalNbrEmployees00
IRS990/TotalNetAssetsFundBalances/BOY00
IRS990/TotalNetAssetsFundBalances/EOY0101909
IRS990/TotalProfFundrsngExpCY00
IRS990/TotalProgramServiceExpense0143998
IRS990/TotalProgramServiceRevenue0226462
IRS990/TotalReportableCompFromOrg012000
IRS990/TotalRevenueCurrentYear0341042
IRS990/TotalRevenue/RelatedOrExemptFunctionIncome0226462
IRS990/TotalRevenue/TotalRevenueColumn0341042
IRS990/TransactionRelatedEntity0false
IRS990/TransfersToExemptNonChrtblOrg0false
IRS990/TravelEntrtnmntPublicOfficials/Total00
IRS990/Travel/Total00
IRS990/TypeOfOrganizationCorporation0X
IRS990/UnrelatedBusinessIncome0false
IRS990/UnrestrictedNetAssets/EOY0101909
IRS990/UponRequest0X
IRS990/WhistleblowerPolicy0false
IRS990/YearFormation02001
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/Filer/EIN0593777125
ReturnHeader/Filer/Name/BusinessNameLine10JESUS ACADEMY
ReturnHeader/Filer/NameControl0JESU
ReturnHeader/Filer/Phone02137366666
ReturnHeader/Filer/USAddress/AddressLine102911 W TEMPLE ST
ReturnHeader/Filer/USAddress/City0LOS ANGELES
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode090026
ReturnHeader/Officer/AuthorizeThirdParty0false
ReturnHeader/Officer/DateSigned02011-05-24
ReturnHeader/Officer/Name0JEREMY HONG
ReturnHeader/Officer/Phone02137366666
ReturnHeader/Officer/Title0OFFICER
ReturnHeader/Preparer/DatePrepared02011-05-24
ReturnHeader/Preparer/Name0CHARLES JEONG
ReturnHeader/Preparer/Phone02134345002
ReturnHeader/Preparer/SelfEmployed0X
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02010-01-01
ReturnHeader/TaxPeriodEndDate02010-12-31
ReturnHeader/TaxYear02010
ReturnHeader/Timestamp02011-05-24T15:51:29-00:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2010 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$101,909
Liabilities
$0
Net assets
$101,909
Revenue
-
Expenses
$239,133
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.00$3.03$1.52$1.31$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.00$2.81$1.74$1.38$0.36
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.05$2.45$1.84$1.33$0.51
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.02$1.93$0.45$0.46$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.03$1.94$3.18$3.15$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.03$1.91$3.65$3.58$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.02$1.83$3.52$3.42$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.03$1.73$4.19$4.04$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.05$1.58$2.72$2.68$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.04$1.54$2.89$2.72$0.17
2013Detailed filing. Detailed filing data is available for this year.$1.43$0.05$1.37$2.79$2.67$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.03$1.26$2.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.02$1.10$2.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$2.39