Civic Intelligence

Shining Star Foundation

990 • Fiscal year 2023 • EIN 68-0221149

Aug 01, 2022 to Jul 31, 2023 • Filed on Feb 27, 2024

Organization Profilewww.staracademy.org

View Organization Page

4470 Redwood HwySan Rafael, CA 94903

(415) 456-8727

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.20x

Higher debt load relative to assets than 52% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.34x

Higher debt load relative to revenue than 58% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

35th percentile

-0.9%

Higher net margin than 35% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$241,000

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

25th percentile

-1.2%

Faster asset growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

16%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$11,552,143

Down $134,745 (-1.2%) from 2022

Net Assets

Down

$9,228,655

Down $58,478 (-0.6%) from 2022

Liabilities

Down

$2,323,488

Down $76,267 (-3.2%) from 2022

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin35th percentile

Revenue

Up

$6,855,358

Up $921,696 (+16%) from 2022

Expenses

Up

$6,913,836

Up $680,558 (+11%) from 2022

Net Income

Up

-$58,478

Up $241,138 (+80%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

$15M$10M$5.0M$0Assets 2011: $9,893,453Liabilities 2011: $663,123Net Assets 2011: $9,230,3302011Assets 2012: $10,538,152Liabilities 2012: $1,604,634Net Assets 2012: $8,933,5182012Assets 2013: $10,548,397Liabilities 2013: $836,393Net Assets 2013: $9,712,0042013Assets 2014: $12,883,196Liabilities 2014: $3,507,797Net Assets 2014: $9,375,3992014Assets 2015: $12,892,734Liabilities 2015: $3,829,790Net Assets 2015: $9,062,9442015Assets 2016: $12,375,658Liabilities 2016: $3,452,363Net Assets 2016: $8,923,2952016Assets 2017: $12,102,104Liabilities 2017: $3,434,095Net Assets 2017: $8,668,0092017Assets 2018: $11,851,098Liabilities 2018: $3,241,134Net Assets 2018: $8,609,9642018Assets 2019: $11,513,770Liabilities 2019: $2,935,495Net Assets 2019: $8,578,2752019Assets 2020: $11,791,335Liabilities 2020: $3,228,078Net Assets 2020: $8,563,2572020Assets 2021: $12,206,543Liabilities 2021: $2,619,794Net Assets 2021: $9,586,7492021Assets 2022: $11,686,888Liabilities 2022: $2,399,755Net Assets 2022: $9,287,1332022Assets 2023: $11,552,143Liabilities 2023: $2,323,488Net Assets 2023: $9,228,6552023Assets 2024: $11,735,131Liabilities 2024: $2,626,528Net Assets 2024: $9,108,6032024

Highlighted filing

2023

Assets$11,552,143
Liabilities$2,323,488
Net Assets$9,228,655
Open 2023 Filing

Operations Trend

Revenue Growth68th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,153,344Expenses 2011: $3,071,990Net Income 2011: $81,3542011Revenue 2012: $3,216,072Expenses 2012: $3,512,884Net Income 2012: -$296,8122012Revenue 2013: $4,821,553Expenses 2013: $4,028,715Net Income 2013: $792,8382013Revenue 2014: $4,480,797Expenses 2014: $4,616,779Net Income 2014: -$135,9822014Revenue 2015: $4,489,366Expenses 2015: $4,801,821Net Income 2015: -$312,4552015Revenue 2016: $4,745,468Expenses 2016: $4,885,117Net Income 2016: -$139,6492016Revenue 2017: $4,724,652Expenses 2017: $4,954,938Net Income 2017: -$230,2862017Revenue 2018: $4,851,126Expenses 2018: $4,909,171Net Income 2018: -$58,0452018Revenue 2019: $5,191,239Expenses 2019: $5,271,708Net Income 2019: -$80,4692019Revenue 2020: $5,350,088Expenses 2020: $5,365,106Net Income 2020: -$15,0182020Revenue 2021: $6,449,556Expenses 2021: $5,426,064Net Income 2021: $1,023,4922021Revenue 2022: $5,933,662Expenses 2022: $6,233,278Net Income 2022: -$299,6162022Revenue 2023: $6,855,358Expenses 2023: $6,913,836Net Income 2023: -$58,4782023Revenue 2024: $6,863,284Expenses 2024: $6,983,336Net Income 2024: -$120,0522024

Highlighted filing

2023

Revenue$6,855,358
Expenses$6,913,836
Net Income-$58,478
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Feb 27, 2024
Return Version
2022v5.0
Gross Receipts
$6,855,358
Mission and Program Overview

Mission

The Organization provides an intensive, individualized academic program for students with multiple learning differences with a commitment to helping them achieve their full potential and lead gratifying productive lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,925,739$8,934,687▲ $8,948
Cash and Non-Interest-Bearing Accounts$1,617,886$1,389,919▼ $227,967
Savings and Temporary Cash Investments$742,554$747,642▲ $5,088
Accounts Receivable$394,423$470,926▲ $76,503
Loans From Officers Directors$27,605--
Prepaid Expenses and Deferred Charges$6,286$8,969▲ $2,683
Total Assets$11,686,888$11,552,143▼ $134,745
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,475,990$1,412,853▼ $63,137
Accounts Payable and Accrued Expenses$291,959$462,781▲ $170,822
Deferred Revenue$568,655$435,354▼ $133,301
Other Liabilities$35,546$12,500▼ $23,046
Total Liabilities$2,399,755$2,323,488▼ $76,267
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,811,244$8,780,560▼ $30,684
Net Assets With Donor Restrictions$475,889$448,095▼ $27,794
Total Net Assets Fund Balance$9,287,133$9,228,655▼ $58,478
Total Liabilities and Net Assets / Fund Balance$11,686,888$11,552,143▼ $134,745

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,589,182$2,730,715-
Land$3,072,880--
Equipment$513,018$352,915-
Leasehold Improvements$1,759,607$2,355,287-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$78,273---$78,273
2022$78,273---$78,273
2021$78,273---$78,273
2020$78,273---$78,273
2019$78,273---$78,273
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sheila ReillyHead of SchoolFT$241,000$241,000
Sheila Reilly--$241,000$241,000
Claudia ThompsonDirector of Curriculum & InstructionFT$123,291$123,291
Maggie CoburnBusiness ManagerFT$110,000$110,000

Board Members and Trustees

NameTitle
Bruce SaldingerPresident
Alexandra Ali SingerBoard Member
Andrew QuanBoard Member
Anna WayneBoard Member
Stormy MillerBoard Member
Anna WayneSecretary
Ashleigh HigginsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$360,882
Program Service Revenue
$5,662,700
Investment Income
$5,678
Other Revenue
$826,098
All Other Contributions
$360,882
Change in Net Assets
$-58,478

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,855,358
Total Revenue per Audited Statements
$6,855,358
Total Revenue per Form 990
$6,855,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,128,582
Other Expenses$1,785,254
Total Fundraising Expense$181,499
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,343,737$359,499$91,871$3,795,107
Other Employee Benefits$383,869$82,827$10,547$477,243
Current Officers, Directors, Trustees, and Key Employees$417,881$44,928$11,482$474,291
Depreciation Depletion$404,098$0$0$404,098
Payroll Taxes$301,112$32,374$8,273$341,759
Occupancy$291,744$40,612$2,901$335,257
Fees for Services Other$190,991$61,329$0$252,320
Office Expenses$179,397$64,780$6,602$250,779
Insurance$133,137$3,820$7,640$144,597
Fees for Services Legal$0$120,527$0$120,527
Interest$48,606$0$0$48,606
Other Expenses$0$0$40,435$40,435
Pension Plan Contributions$32,320$6,974$888$40,182
Fees for Services Accounting$0$9,699$0$9,699
Total Functional Expenses$5,896,362$835,975$181,499$6,913,836

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,913,836
Total Expenses per Audited Statements$6,913,836
Total Expenses per Form 990$6,913,836
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
Loans from Officers, Directors, Trustees, and Key Employees$27,605--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$12,500
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Shining Star Foundation
EIN
68-0221149
Phone
4154568727
Address
4470 Redwood Hwy, San Rafael, CA 94903
Doing Business As
Star Academy

Signing Officer

Name
Sheila Reilly
Title
Head of School
Phone
4154568727
Signed
2024-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheila Reilly
Formed
1990
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
64
Volunteers
0

Preparer

Firm
Hiep Pham CPA Inc
Address
41041 Trimboli Way 1926, Fremont, CA 94538
Preparer
Hiep Pham
Phone
5107897736
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The Form 990 is reviewed by the Organization's top management.”

Pt VI, Line 12C

“Compliance with the conflict of interest policy is monitored and discussed at Board meetings.”

Pt VI, Line 19

“Other information regarding the Organization may be available upon request.”

Financial Statement Notes

Pt X, Line 2

“The Star Academy is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Star Academy is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the Star Academy has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The Star Academy adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than not be sustained upon examination by taxing authorities. The Star Academy has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Star Academy believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Star Academys financial condition, results of operations, or cash flows. Accordingly, the Star Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at July 31, 2023. The Star Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

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

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IRS990/Desc0Assists students in becoming proficient in reading, writing, and arithmetic while also providing other support services that help develop their executive abilities. The program also offers a full spectrum of specialists, curricula, remediation and the arts, using hands-on-learning techniques, small academic class sizes, and numerous one-on-one small group sessions, all within an academic program based on California Department of Education content standards.
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt091871
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IRS990/OtherSalariesAndWagesGrp/TotalAmt03795107
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt08273
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt032374
IRS990/PayrollTaxesGrp/ProgramServicesAmt0301112
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IRS990/PensionPlanContributionsGrp/FundraisingAmt0888
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06974
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt032320
IRS990/PensionPlanContributionsGrp/TotalAmt040182
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08969
IRS990/PrincipalOfficerNm0Sheila Reilly
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IRS990/PYInvestmentIncomeAmt01331
IRS990/PYOtherExpensesAmt01716439
IRS990/PYOtherRevenueAmt0240340
IRS990/PYProgramServiceRevenueAmt05302138
IRS990/PYRevenuesLessExpensesAmt0-299616
IRS990/PYSalariesCompEmpBnftPaidAmt04516839
IRS990/PYTotalExpensesAmt06233278
IRS990/PYTotalRevenueAmt05933662
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-58478
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0178825
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05662700
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0742554
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0747642
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt02730715
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt06319897
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt078273
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt078273
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt078273
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt078273
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt078273
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt078273
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt078273
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt078273
IRS990ScheduleD/EquipmentGrp/BookValueAmt0513018
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0352915
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0865933
IRS990ScheduleD/ExpensesSubtotalAmt06913836
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt03072880
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt03072880
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01759607
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02355287
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt04114894
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012500
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IRS990ScheduleD/RevenueSubtotalAmt06855358
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Star Academy is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Star Academy is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the Star Academy has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The Star Academy adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than not be sustained upon examination by taxing authorities. The Star Academy has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Star Academy believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Star Academys financial condition, results of operations, or cash flows. Accordingly, the Star Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at July 31, 2023. The Star Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
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IRS990ScheduleD/TotalLiabilityAmt012500
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The organization's non-discrimination policy is as follows: The organization's non-discrimination policy is clearly stated on their website. The policy states, "The Shinning Star Foundation and Star Academy do not discriminate on the basis of race, creed, color, gender, sexual orientation or national origin". They have also announced their discrimination policy.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,552,143
Liabilities
$2,323,488
Net assets
$9,228,655
Revenue
$6,855,358
Expenses
$6,913,836
Net income
-$58,478
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.7$2.63$9.11$6.86$6.98$0.12
2023Detailed filing. Detailed filing data is available for this year.$11.6$2.32$9.23$6.86$6.91$0.06
2022Detailed filing. Detailed filing data is available for this year.$11.7$2.40$9.29$5.93$6.23$0.30
2021Detailed filing. Detailed filing data is available for this year.$12.2$2.62$9.59$6.45$5.43$1.02
2020Detailed filing. Detailed filing data is available for this year.$11.8$3.23$8.56$5.35$5.37$0.02
2019Detailed filing. Detailed filing data is available for this year.$11.5$2.94$8.58$5.19$5.27$0.08
2018Detailed filing. Detailed filing data is available for this year.$11.9$3.24$8.61$4.85$4.91$0.06
2017Detailed filing. Detailed filing data is available for this year.$12.1$3.43$8.67$4.72$4.95$0.23
2016Detailed filing. Detailed filing data is available for this year.$12.4$3.45$8.92$4.75$4.89$0.14
2015Summary only. Only limited summary data is available for this year.$12.9$3.83$9.06$4.49$4.80$0.31
2014Summary only. Only limited summary data is available for this year.$12.9$3.51$9.38$4.48$4.62$0.14
2013Summary only. Only limited summary data is available for this year.$10.5$0.84$9.71$4.82$4.03$0.79
2012Summary only. Only limited summary data is available for this year.$10.5$1.60$8.93$3.22$3.51$0.30
2011Summary only. Only limited summary data is available for this year.$9.89$0.66$9.23$3.15$3.07$0.08