Civic Intelligence

Learning by Design Inc

990 • Fiscal year 2019 • EIN 81-1853822

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 22, 2020

Organization ProfileLEARNINGBYDESIGNSCHOOLS.ORG
7019 S Van Ness AveLos Angeles, CA 90047

(323) 903-5712

Siviq Scores

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

Liabilities / Assets

98th percentile

2.52x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

92nd percentile

1.16x

Higher debt load relative to revenue than 92% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

4th percentile

-70%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

61st percentile

$38,331

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

60th percentile

7.3%

Faster asset growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

98th percentile

473%

Faster revenue growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$281,888

Up $19,253 (+7.3%) from 2018

Net Assets

Down

-$429,069

Down $379,704 (-769%) from 2018

Liabilities

Up

$710,957

Up $398,957 (+128%) from 2018

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin4th percentile

Revenue

Up

$615,522

Up $508,022 (+473%) from 2018

Expenses

Up

$1,044,591

Up $847,027 (+429%) from 2018

Net Income

Down

-$429,069

Down $339,005 (-376%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$1.0M$500K$0-$500KAssets 2016: $7,479Liabilities 2016: $0Net Assets 2016: $7,4792016Assets 2017: $40,699Liabilities 2017: $0Net Assets 2017: $40,6992017Assets 2018: $262,635Liabilities 2018: $312,000Net Assets 2018: -$49,3652018Assets 2019: $281,888Liabilities 2019: $710,957Net Assets 2019: -$429,0692019Assets 2020: $455,582Liabilities 2020: $872,446Net Assets 2020: -$416,8642020Assets 2021: $404,184Liabilities 2021: $529,092Net Assets 2021: -$124,9082021Assets 2022: $817,955Liabilities 2022: $521,797Net Assets 2022: $296,1582022Assets 2023: $848,468Liabilities 2023: $656,103Net Assets 2023: $192,3652023Assets 2024: $549,691Liabilities 2024: $770,653Net Assets 2024: -$220,9622024

Highlighted filing

2019

Assets$281,888
Liabilities$710,957
Net Assets-$429,069
Open 2019 Filing

Operations Trend

Revenue Growth98th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $26,310Expenses 2016: $18,831Net Income 2016: $7,4792016Revenue 2017: $129,308Expenses 2017: $96,088Net Income 2017: $33,2202017Revenue 2018: $107,500Expenses 2018: $197,564Net Income 2018: -$90,0642018Revenue 2019: $615,522Expenses 2019: $1,044,591Net Income 2019: -$429,0692019Revenue 2020: $1,692,494Expenses 2020: $1,680,289Net Income 2020: $12,2052020Revenue 2021: $2,004,805Expenses 2021: $1,712,849Net Income 2021: $291,9562021Revenue 2022: $2,461,941Expenses 2022: $2,040,875Net Income 2022: $421,0662022Revenue 2023: $2,329,296Expenses 2023: $2,433,089Net Income 2023: -$103,7932023Revenue 2024: $2,181,497Expenses 2024: $2,594,824Net Income 2024: -$413,3272024

Highlighted filing

2019

Revenue$615,522
Expenses$1,044,591
Net Income-$429,069
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 22, 2020
Return Version
2018v3.2
Gross Receipts
$615,522
Mission and Program Overview

Mission

Learning by design, a new tk/k-5 charter school in south los angeles, is designed to foster educational equity and cultivate diverse students becoming thoughtful and courageous change makers and problem solvers of tomorrow, through a dynamic 21st century learning experience with an emphasis on personalized and experiential/hands-on learning.

Learning by design, a new tk/k-5 charter school in south los angeles is designed to foster educational equity and cultivate diverse students becoming thoughtful and courageous change makers amd problem solvers of tomorrow, through a dynamic 21st century learning experience with an emphasis on personalizefd and experiential/hands on learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$262,635$198,636▼ $63,999
Accounts Receivable-$34,269-
Prepaid Expenses and Deferred Charges-$31,787-
Land, Buildings, and Equipment, Net$0$17,196▲ $17,196
Total Assets$262,635$281,888▲ $19,253
Liabilities
Unsecured Notes Loans Payable$312,000$409,332▲ $97,332
Accounts Payable and Accrued Expenses-$301,625-
Total Liabilities$312,000$710,957▲ $398,957
Net Assets / Fund Balance
Unrestricted Net Assets$-49,365$-429,069▼ $379,704
Total Net Assets Fund Balance$-49,365$-429,069▼ $379,704
Total Liabilities and Net Assets / Fund Balance$262,635$281,888▲ $19,253

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,342$803$16,145
Other Land Buildings$1,854$3,041$4,895
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charla HarrisExecutive DirectorFT$36,666$1,665$38,331

Board Members and Trustees

NameTitle
Kinta GatesPresident
Adrienne GurleyMember
Kweli UmojaMember
Deshawn WynnSecretary
Farnaz KaufmanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$615,522
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$34,418
Change in Net Assets
$-429,069

Audited Revenue Reconciliation

Revenue per Audited Statements
$615,522
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$615,522
Total Revenue per Form 990
$615,522
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$580,830
Other Expenses$463,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$396,807$147,357-$544,164
Occupancy$88,506$48,754-$137,260
Fees for Services Other-$106,617-$106,617
Current Officers, Directors, Trustees, and Key Employees-$36,666-$36,666
All Other Expenses$19,475$2,969-$22,444
Insurance$13,476$7,423-$20,899
Office Expenses$10,215--$10,215
Other Expenses$9,241$4,389-$9,241
Advertising$5,681--$5,681
Depreciation Depletion-$3,844-$3,844
Travel$3,120--$3,120
Total Functional Expenses$684,784$359,807$0$1,044,591

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,044,591
Total Expenses per Audited Statements$1,044,591
Total Expenses per Form 990$1,044,591
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“The organization does not have a committee with authority to act on its behalf”

Form 990, Part VI, Section B, Line 11B

“The return will be provided the board members prior to filing.”

Form 990, Part VI, Section C, Line 19

“Required documents are available during normal business hours at the business address”

Filing and Contact Details

Filer

Filer Name
Learning by Design Inc
EIN
81-1853822
Phone
3239035712
Address
7019 S VAN NESS AVE, LOS ANGELES, CA 90047

Signing Officer

Name
Charla Harris
Title
Executive Director
Phone
3239035712
Signed
2020-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charla Harris
Formed
2015
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
2

Preparer

Firm
Eide Bailly Llp
Address
10681 FOOTHILL BLVD STE 300, RANCHO CUCAMONGA, CA 91730-3831
Preparer
Catherine L Gray
Phone
9094664410
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consultants: program service expenses 0. Management and general expenses 106,617. Fundraising expenses 0. Total expenses 106,617.”

Financial Statement Notes

PART X, LINE 2:

“The charter school has adopted financial accounting standards board (fasb) accounting standards codification (asc) topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain, and, accordingly, no accounting adjustment has been made to the financial statements.”

Raw XML Appendix392 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND, ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS.
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IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ENROLLMENT PACKAGES
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1CALIFORNIA PUBLIC CHARTER SCHOOL NO FINANCIAL ASSISTANCE AWARDED
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON ITS BEHALF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN WILL BE PROVIDED THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REQUIRED DOCUMENTS ARE AVAILABLE DURING NORMAL BUSINESS HOURS AT THE BUSINESS ADDRESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 106,617. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 106,617.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0262635
IRS990/TotalAssetsEOYAmt0281888
IRS990/TotalAssetsGrp/BOYAmt0262635
IRS990/TotalAssetsGrp/EOYAmt0281888
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0615522
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0359807
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0684784
IRS990/TotalFunctionalExpensesGrp/TotalAmt01044591
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0312000
IRS990/TotalLiabilitiesEOYAmt0710957
IRS990/TotalLiabilitiesGrp/BOYAmt0312000
IRS990/TotalLiabilitiesGrp/EOYAmt0710957
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-49365
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-429069
IRS990/TotalOtherCompensationAmt01665
IRS990/TotalProgramServiceExpensesAmt0684784
IRS990/TotalReportableCompFromOrgAmt036666
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0615522
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0262635
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0281888
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03120
IRS990/TravelGrp/TotalAmt03120
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-49365
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-429069
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0312000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0409332
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07019 S VAN NESS AVE
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090047
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0LEARNINGBYDESIGNSCHOOLS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLA HARRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03239035712
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING BY DESIGN INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0811853822
ReturnHeader/Filer/PhoneNum03239035712
ReturnHeader/Filer/USAddress/AddressLine1Txt07019 S VAN NESS AVE
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090047
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AFB01DE0CC74786AF10CDFE220491FAFB6575FF0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.60.36.163
ReturnHeader/FilingSecurityInformation/IPDt02020-07-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:30:21
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010681 FOOTHILL BLVD STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CUCAMONGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0917303831
ReturnHeader/PreparerPersonGrp/PhoneNum09094664410
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE L GRAY
ReturnHeader/ReturnTs02020-07-22T17:13:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$281,888
Liabilities
$710,957
Net assets
-$429,069
Revenue
$615,522
Expenses
$1,044,591
Net income
-$429,069
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.55$0.77$0.22$2.18$2.59$0.41
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.66$0.19$2.33$2.43$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.82$0.52$0.30$2.46$2.04$0.42
2021Detailed filing. Detailed filing data is available for this year.$0.40$0.53$0.12$2.00$1.71$0.29
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.87$0.42$1.69$1.68$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.28$0.71$0.43$0.62$1.04$0.43
2018Summary only. Only limited summary data is available for this year.$0.26$0.31$0.05$0.11$0.20$0.09
2017Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.13$0.10$0.03
2016Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.03$0.02$0.01