Civic Intelligence

Charleston Jazz

990 • Fiscal year 2013 • EIN 83-0504523

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

PO Box 2175629413

(843) 813-9847

Siviq Scores

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

Liabilities / Assets

97th percentile

2.16x

Higher debt load relative to assets than 97% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

91st percentile

0.38x

Higher debt load relative to revenue than 91% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

32nd percentile

-4.3%

Higher net margin than 32% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$48,150

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

60th percentile

7.8%

Faster asset growth than 60% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

25th percentile

-16%

Faster revenue growth than 25% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$60,527

Up $4,367 (+7.8%) from 2012

Net Assets

Down

-$70,114

Down $14,637 (-26%) from 2012

Liabilities

Up

$130,641

Up $19,004 (+17%) from 2012

Revenue

Down

$340,812

Down $65,380 (-16%) from 2012

Expenses

Down

$355,449

Down $64,346 (-15%) from 2012

Net Income

Down

-$14,637

Down $1,034 (-7.6%) from 2012

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $32,983Liabilities 2010: $20,559Net Assets 2010: $12,4242010Assets 2011: $52,604Liabilities 2011: $94,478Net Assets 2011: -$41,8742011Assets 2012: $56,160Liabilities 2012: $111,637Net Assets 2012: -$55,4772012Assets 2013: $60,527Liabilities 2013: $130,641Net Assets 2013: -$70,1142013Assets 2014: $89,215Liabilities 2014: $138,354Net Assets 2014: -$49,1392014Assets 2015: $119,441Liabilities 2015: $168,632Net Assets 2015: -$49,1912015Assets 2016: $215,659Liabilities 2016: $209,844Net Assets 2016: $5,8152016Assets 2017: $554,697Liabilities 2017: $305,833Net Assets 2017: $248,8642017Assets 2018: $318,006Liabilities 2018: $300,292Net Assets 2018: $17,7142018Assets 2019: $300,214Liabilities 2019: $199,081Net Assets 2019: $101,1332019Assets 2020: $273,317Liabilities 2020: $123,368Net Assets 2020: $149,9492020Assets 2021: $510,397Liabilities 2021: $104,878Net Assets 2021: $405,5192021Assets 2022: $530,942Liabilities 2022: $121,991Net Assets 2022: $408,9512022Assets 2023: $515,722Liabilities 2023: $125,102Net Assets 2023: $390,6202023Assets 2024: $764,616Liabilities 2024: $307,683Net Assets 2024: $456,9332024

Highlighted filing

2013

Assets$60,527
Liabilities$130,641
Net Assets-$70,114

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $230,281Expenses 2010: $217,706Net Income 2010: $12,5752010Revenue 2011: $302,757Expenses 2011: $357,055Net Income 2011: -$54,2982011Revenue 2012: $406,192Expenses 2012: $419,795Net Income 2012: -$13,6032012Revenue 2013: $340,812Expenses 2013: $355,449Net Income 2013: -$14,6372013Revenue 2014: $404,793Expenses 2014: $393,480Net Income 2014: $11,3132014Revenue 2015: $465,780Expenses 2015: $463,281Net Income 2015: $2,4992015Revenue 2016: $503,594Expenses 2016: $448,588Net Income 2016: $55,0062016Revenue 2017: $1,017,881Expenses 2017: $774,832Net Income 2017: $243,0492017Revenue 2018: $779,726Expenses 2018: $1,010,876Net Income 2018: -$231,1502018Revenue 2019: $1,120,255Expenses 2019: $1,036,836Net Income 2019: $83,4192019Revenue 2020: $855,700Expenses 2020: $806,884Net Income 2020: $48,8162020Revenue 2021: $1,004,740Expenses 2021: $749,170Net Income 2021: $255,5702021Revenue 2022: $1,091,766Expenses 2022: $1,088,334Net Income 2022: $3,4322022Revenue 2023: $1,373,827Expenses 2023: $1,401,335Net Income 2023: -$27,5082023Revenue 2024: $1,404,643Expenses 2024: $1,338,330Net Income 2024: $66,3132024

Highlighted filing

2013

Revenue$340,812
Expenses$355,449
Net Income-$14,637
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.0
Gross Receipts
$342,424
Mission and Program Overview

Mission

To grow and cultivate a local and global community for jazz through performance, education and outreach while celebrating and preserving charleston's rich history in jazz.

To cultivate an inspiring, professional and health environment for musicians and audience members in the Charleston area through support of and education regarding the vibrant and creative jazz culture and tradition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$22,601$22,625▲ $24
Savings and Temporary Cash Investments$20,000$20,223▲ $223
Land, Buildings, and Equipment, Net$14,428$9,786▼ $4,642
Inventories for Sale or Use$4,988$7,634▲ $2,646
Receivables From Officers Etc$3,920--
Intangible Assets$335$185▼ $150
Investments Other Securities-$74-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-55,477$-70,114▼ $14,637
Total Assets$66,272$60,527▼ $5,745
Liabilities
Deferred Revenue$79,945$88,488▲ $8,543
Other Liabilities$21,854$22,940▲ $1,086
Mortgage Notes Payable Secured by Investment Property$19,950$19,213▼ $737
Total Liabilities$121,749$130,641▲ $8,892
Net Assets / Fund Balance
Total Net Assets Fund Balance$-55,477$-70,114▼ $14,637
Total Liabilities and Net Assets / Fund Balance$66,272$60,527▼ $5,745

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,786$16,619$26,405
Investment Program Related Org$22,625--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leah M SuarezExecutive DirectorFT$48,150$48,150
Charlton SingletonArtistic DirectorFT$7,875$7,875
Mark SterbankAdvising MemberPT$2,725$2,725

Board Members and Trustees

NameTitle
Susan DunnPresident
Charlie SneedAdvising Member
Clay GraysonAdvising Member
Nathan KociAdvising Member
John OdenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$143,509
Program Service Revenue
$194,734
Investment Income
$20
Other Revenue
$2,549
All Other Contributions
$143,509
Change in Net Assets
$-14,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$300,312
Salaries, Compensation, and Employee Benefits$55,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$70,300$10,434-$80,734
Occupancy$21,422$44,362-$65,784
Office Expenses$11,408$46,467-$57,875
Fees for Services Management-$55,130-$55,130
Other Salaries and Wages-$50,450-$50,450
Depreciation Depletion$1,326$3,466-$4,792
Payroll Taxes-$4,687-$4,687
Insurance-$4,425-$4,425
Fees for Services Accounting-$3,854-$3,854
Advertising-$3,853-$3,853
Travel-$3,764-$3,764
Information Technology-$1,671-$1,671
Interest-$345-$345
Other Expenses$175--$175
Total Functional Expenses$122,541$232,908$0$355,449
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 Officers, Directors, Trustees, and Key Employees$3,920--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll tax liabilities$14,118
Checking deficit balance$6,897
Other refundable liabilities$1,925
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Section B, line 11

Copies of the Form 990 are presented to the governing board for review and questions.

Form 990, Part VI, Section B, line 12C

Annually members of the governing body are questioned to see if they have any conflicts of interest and the responses are noted in the minutes of that meeting. As a normal course of business during board meetings, inquiries are regulary made to determine whether any board member or officer has a conflict of interest with respect to any proposed business or matter before the board.

Form 990, Part VI, Section B, line 15

Compensation is reviewed periodically, but no less frequently than annually, by those members of the Board of Directors who do not receive compensation from JAC in order to assess the reasonableness of compensation from JAC to any person.

Form 990, Part VI, Section C, line 19

All documents are maintained in the administrative office and are made available upon request.

Filing and Contact Details

Filer

EIN
83-0504523
Phone
8438139847

Signing Officer

Name
Leah M Suarez
Title
Pres/Exec Director
Phone
8438139847
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leah Suarez
Formed
2008
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
5
Employees
6
Volunteers
150

Preparer

Preparer
Ray L Roberts
Phone
8433888601
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Other fees for services: Program service expenses 70300. Management and general expenses 10434. Fundraising expenses 0. Total expenses 80734.

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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/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-70114
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020223
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0143509
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0182100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0107370
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt081256
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt039200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0553435
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0198895
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0217078
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0199613
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0135355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt060591
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0811532
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01364967
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0342404
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0399178
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0306983
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0216611
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt099791
IRS990ScheduleA/Total509Grp/TotalAmt01364967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0342404
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0399178
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0306983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0216611
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt099791
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01364967
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt022625
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Archive documents
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09786
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016619
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026405
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06897
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114118
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21925
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Checking deficit balance
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll tax liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other refundable liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09786
IRS990ScheduleD/TotalBookValueProgramRltdAmt022625
IRS990ScheduleD/TotalLiabilityAmt022940
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copies of the Form 990 are presented to the governing board for review and questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually members of the governing body are questioned to see if they have any conflicts of interest and the responses are noted in the minutes of that meeting. As a normal course of business during board meetings, inquiries are regulary made to determine whether any board member or officer has a conflict of interest with respect to any proposed business or matter before the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation is reviewed periodically, but no less frequently than annually, by those members of the Board of Directors who do not receive compensation from JAC in order to assess the reasonableness of compensation from JAC to any person.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All documents are maintained in the administrative office and are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Other fees for services: Program service expenses 70300. Management and general expenses 10434. Fundraising expenses 0. Total expenses 80734.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt066272
IRS990/TotalAssetsEOYAmt060527
IRS990/TotalAssetsGrp/BOYAmt066272
IRS990/TotalAssetsGrp/EOYAmt060527
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0143509
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0232908
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0122541
IRS990/TotalFunctionalExpensesGrp/TotalAmt0355449
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0121749
IRS990/TotalLiabilitiesEOYAmt0130641
IRS990/TotalLiabilitiesGrp/BOYAmt0121749
IRS990/TotalLiabilitiesGrp/EOYAmt0130641
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-55477
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-70114
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0122541
IRS990/TotalProgramServiceRevenueAmt0194734
IRS990/TotalReportableCompFromOrgAmt058750
IRS990/TotalRevenueGrp/ExclusionAmt0295
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0197008
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0340812
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt066272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt060527
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03764
IRS990/TravelGrp/TotalAmt03764
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0charlestonjazz.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Leah M Suarez
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Pres/Exec Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08438139847
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10JAZZ ARTISTS OF CHARLESTON
ReturnHeader/Filer/BusinessNameControlTxt0JAZZ
ReturnHeader/Filer/EIN0830504523
ReturnHeader/Filer/PhoneNum08438139847
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 21756
ReturnHeader/Filer/USAddress/City0CHARLESTON
ReturnHeader/Filer/USAddress/State0SC
ReturnHeader/Filer/USAddress/ZIPCode029413
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261557391
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Luciano Roberts & Kent LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101037 Chuck Dawley Blvd G201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Mt Pleasant
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode029464
ReturnHeader/PreparerPersonGrp/PhoneNum08433888601
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ray L Roberts
ReturnHeader/ReturnTs02014-11-17T17:16:51-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.31$0.46$1.40$1.34$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.52$0.13$0.39$1.37$1.40$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.53$0.12$0.41$1.09$1.09$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.10$0.41$1.00$0.75$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.12$0.15$0.86$0.81$0.05
2019Summary only. Only limited summary data is available for this year.$0.30$0.20$0.10$1.12$1.04$0.08
2018Summary only. Only limited summary data is available for this year.$0.32$0.30$0.02$0.78$1.01$0.23
2017Summary only. Only limited summary data is available for this year.$0.55$0.31$0.25$1.02$0.77$0.24
2016Summary only. Only limited summary data is available for this year.$0.22$0.21$0.01$0.50$0.45$0.06
2015Summary only. Only limited summary data is available for this year.$0.12$0.17$0.05$0.47$0.46$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.14$0.05$0.40$0.39$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.13$0.07$0.34$0.36$0.01
2012Summary only. Only limited summary data is available for this year.$0.06$0.11$0.06$0.41$0.42$0.01
2011Summary only. Only limited summary data is available for this year.$0.05$0.09$0.04$0.30$0.36$0.05
2010Summary only. Only limited summary data is available for this year.$0.03$0.02$0.01$0.23$0.22$0.01