Civic Intelligence

Mountain Play Association

990 • Fiscal year 2020 • EIN 94-6092215

Sep 01, 2019 to Aug 31, 2020 • Filed on Mar 26, 2021

1556 Fourth Street Ste BSan Rafael, CA 94901

(415) 383-1100

Siviq Scores

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

Liabilities / Assets

90th percentile

0.60x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

89th percentile

0.43x

Higher debt load relative to revenue than 89% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

32nd percentile

-5.7%

Higher net margin than 32% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

71st percentile

28%

Faster asset growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-61%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$338,351

Up $74,072 (+28%) from 2019

Net Assets

Down

$136,436

Down $54,560 (-29%) from 2019

Liabilities

Up

$201,915

Up $128,632 (+176%) from 2019

Revenue

Down

$474,736

Down $736,137 (-61%) from 2019

Expenses

Down

$501,764

Down $808,710 (-62%) from 2019

Net Income

Up

-$27,028

Up $72,573 (+73%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $105,612Liabilities 2011: $55,026Net Assets 2011: $50,5862011Assets 2012: $105,837Liabilities 2012: $4,530Net Assets 2012: $101,3072012Assets 2013: $355,910Liabilities 2013: $5,327Net Assets 2013: $350,5832013Assets 2014: $332,797Liabilities 2014: $5,118Net Assets 2014: $327,6792014Assets 2015: $319,336Liabilities 2015: $7,612Net Assets 2015: $311,7242015Assets 2016: $251,931Liabilities 2016: $5,844Net Assets 2016: $246,0872016Assets 2017: $189,697Liabilities 2017: $151,498Net Assets 2017: $38,1992017Assets 2018: $252,520Liabilities 2018: -$38,077Net Assets 2018: $290,5972018Assets 2019: $264,279Liabilities 2019: $73,283Net Assets 2019: $190,9962019Assets 2020: $338,351Liabilities 2020: $201,915Net Assets 2020: $136,4362020Assets 2021: $681,500Liabilities 2021: $154,050Net Assets 2021: $527,4502021Assets 2022: $326,246Liabilities 2022: $167,381Net Assets 2022: $158,8652022Assets 2023: $316,534Liabilities 2023: $584,237Net Assets 2023: -$267,7032023Assets 2024: $274,341Liabilities 2024: $720,716Net Assets 2024: -$446,3752024

Highlighted filing

2020

Assets$338,351
Liabilities$201,915
Net Assets$136,436

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $751,097Expenses 2011: $805,613Net Income 2011: -$54,5162011Revenue 2012: $913,191Expenses 2012: $859,998Net Income 2012: $53,1932012Revenue 2013: $1,241,103Expenses 2013: $991,827Net Income 2013: $249,2762013Revenue 2014: $964,123Expenses 2014: $987,027Net Income 2014: -$22,9042014Revenue 2015: $1,138,428Expenses 2015: $1,154,383Net Income 2015: -$15,9552015Revenue 2016: $1,018,390Expenses 2016: $1,084,027Net Income 2016: -$65,6372016Revenue 2017: $985,369Expenses 2017: $1,193,257Net Income 2017: -$207,8882017Revenue 2018: $1,423,656Expenses 2018: $1,171,258Net Income 2018: $252,3982018Revenue 2019: $1,210,873Expenses 2019: $1,310,474Net Income 2019: -$99,6012019Revenue 2020: $474,736Expenses 2020: $501,764Net Income 2020: -$27,0282020Revenue 2021: $731,904Expenses 2021: $340,890Net Income 2021: $391,0142021Revenue 2022: $924,335Expenses 2022: $1,292,920Net Income 2022: -$368,5852022Revenue 2023: $1,225,139Expenses 2023: $1,652,179Net Income 2023: -$427,0402023Revenue 2024: $1,207,169Expenses 2024: $1,385,759Net Income 2024: -$178,5902024

Highlighted filing

2020

Revenue$474,736
Expenses$501,764
Net Income-$27,028
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Mar 26, 2021
Return Version
2019v5.0
Gross Receipts
$497,314
Mission and Program Overview

Mission

See attached statement on schedule obuilding on a century of tradition, the mountain play association produces enriching theatrical experiences that promote lifelong appreciation for live performing arts, and culminates in an annual, spectacular, outdoor production that strengthens the community and nurtures appreciation of mount tamalpais

Building on a century of tradition, the mountain play association produces enriching theatrical experiences that promote lifelong appreciation for live performing arts, and culminates in an annual, spectacular, outdoor production that strengthens the community and nurtures appreciation of mount tamalpais.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$27,714$183,962▲ $156,248
Rtn Earn Endowment Incm Other Fnds$190,996$136,436▼ $54,560
Investments in Publicly Traded Securities$62,639$62,639→ $0
Cash and Non-Interest-Bearing Accounts$146,156$58,182▼ $87,974
Prepaid Expenses and Deferred Charges$16,981$20,298▲ $3,317
Accounts Receivable$1,770$7,400▲ $5,630
Land, Buildings, and Equipment, Net$2,819$2,870▲ $51
Total Assets$264,279$338,351▲ $74,072
Other Assets Total$6,200$3,000▼ $3,200
Liabilities
Other Liabilities$-2,638$196,245▲ $198,883
Accounts Payable and Accrued Expenses$75,921$5,670▼ $70,251
Total Liabilities$73,283$201,915▲ $128,632
Net Assets / Fund Balance
Total Net Assets Fund Balance$190,996$136,436▼ $54,560
Total Liabilities and Net Assets / Fund Balance$264,279$338,351▲ $74,072

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,870$1,275$4,145

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$62,639----
2018$62,639----
2017$62,639----
2016$62,053-▲ $2,868--
2015$66,665-▲ $3,047--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barbara TomberPresident
Amy ManningBoard Member
Joseph GillachBoard Member
Laurie FlynnBoard Member
Sandra MuirheadBoard Member
Sara PearsonBoard Member
John ThomasSecretary
Susan CampbellTreasurer
Becky KaplanVice Preside
Carol GoldbergVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$280,861
Program Service Revenue
$75,515
Investment Income
$2,953
Other Revenue
$115,407
All Other Contributions
$280,861
Change in Net Assets
$-27,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,922
Salaries, Compensation, and Employee Benefits$241,208
Total Fundraising Expense$88,838
Professional Fundraising Fees$8,634
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,042$58,826$39,217$196,085
Occupancy$22,264$13,358$8,906$44,528
Advertising$36,787--$36,787
Insurance$14,441$7,578$3,928$25,947
Other Employee Benefits$11,544$6,926$4,617$23,087
Payroll Taxes$11,018$6,611$4,407$22,036
Fees for Services Accounting$7,744$4,647$3,098$15,489
Office Expenses$3,066$1,841$9,793$14,700
Fees for Services Professional Fundraising--$8,634$8,634
Information Technology$4,008$4,009-$8,017
Fees for Services Other--$4,860$4,860
Other Expenses$2,391$1,434$956$4,781
All Other Expenses-$1,394$422$1,816
Depreciation Depletion$1,019--$1,019
Royalties$834--$834
Total Functional Expenses$306,302$106,624$88,838$501,764
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$134,475
Fundraising Direct Expenses$22,578
Professional Fundraising Fees$8,634

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$134,475$134,475$8,176$126,299
Total Events$134,475$134,475$22,578$111,897
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Eidl Loan$149,900
Ppp Loan/grant$46,345
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Our form 990 is prepared by an outside tax professional and reviewed by an officer and the organization's accountant. These individuals then discuss the contents of the form 990 with the outside tax professiona. After a full review (with modifications where necessary), the final version of the tax return is provided to all members of the organization's voting body at their request.

Form 990, Page 6, Part VI, Line 12C

The board of directors reviews all potential conflicts of interest at least annually. All personnel and board members are required to disclose potential conflicts of interest and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews the compensation of all high-level personnel annually in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.

Form 990, Page 6, Part VI, Line 18

All of the organization's tax filings are maintained in a secure environment and held available for inspection by tax authorities and the general public at the organization's office.

Form 990, Page 6, Part VI, Line 19

All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public at the organization's office.

Filing and Contact Details

Filer

Filer Name
Mountain Play Association
EIN
94-6092215
Phone
4153831100
Address
1556 FOURTH STREET STE B, SAN RAFAEL, CA 94901

Signing Officer

Name
Eileen Grady
Title
Executive Director
Phone
4153831100
Signed
2021-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Tomber
Formed
1913
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
6

Preparer

Firm
Jannisse & Hull Cpas
Address
7599 REDWOOD BLVD SUITE 210, NOVATO, CA 94945
Preparer
Tamara S Hull
Phone
4158985300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Building on a century of tradition, the mountain play association produces enriching theatrical experiences that promote lifelong appreciation for live performing arts, and culminates in an annual, spectacular, outdoor production that strengthens the community and nurtures appreciation of mount tamalpais.

Form 990, Page 2, Part III, Line 4A

We produce theatrical experiences in the historic cushing memorial amphitheatre, an outdoor, greek-style stone theatre built by the wpa and nestled at the top of mount tamalpais, overlooking the san francisco bay, as well as indoor & online performances throughout the year. At each performance, low fee transportation to the theatre from three sites in mill valley is provided for patrons in school buses. Return transportation is provided free of charge by the organization. American sign language interpretation is provided at some performances. Local agencies participate in our "day on the mountain" community engagement program, receiving free tickets, roundtrip transportation, t-shirts, lunch and a guided hike in the state park. We also provide teaching artists for after school students and provide a theatre program using drama skills to provide young people with a safe space to explore, create and express themselves. We work to integrate our annual programming with the whole community, deepening the bonds between audience and the arts, through partnerships, education, collaboration and fun

Form 990, Part XI, Line 9

Book vs tax difference on retired assets -27,246

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IRS990/Desc0WE PRODUCE THEATRICAL EXPERIENCES IN THE HISTORIC CUSHING MEMORIAL AMPHITHEATRE, AN OUTDOOR, GREEK-STYLE STONE THEATRE BUILT BY THE WPA AND NESTLED AT THE TOP OF MOUNT TAMALPAIS, OVERLOOKING THE SAN FRANCISCO BAY, AS WELL AS INDOOR & ONLINE PERFORMANCES THROUGHOUT THE YEAR. AT EACH PERFORMANCE, LOW FEE TRANSPORTATION TO THE THEATRE FROM THREE SITES IN MILL VALLEY IS PROVIDED FOR PATRONS IN SCHOOL BUSES. RETURN TRANSPORTATION IS PROVIDED FREE OF CHARGE BY THE ORGANIZATION. AMERICAN SIGN LANGUAGE INTERPRETATION IS PROVIDED AT SOME PERFORMANCES. LOCAL AGENCIES PARTICIPATE IN OUR "DAY ON THE MOUNTAIN" COMMUNITY ENGAGEMENT PROGRAM, RECEIVING FREE TICKETS, ROUNDTRIP TRANSPORTATION, T-SHIRTS, LUNCH AND A GUIDED HIKE IN THE STATE PARK. WE ALSO PROVIDE TEACHING ARTISTS FOR AFTER SCHOOL STUDENTS AND PROVIDE A THEATRE PROGRAM USING DRAMA SKILLS TO PROVIDE YOUNG PEOPLE WITH A SAFE SPACE TO EXPLORE, CREATE AND EXPRESS THEMSELVES. WE WORK TO INTEGRATE OUR ANNUAL PROGRAMMING WITH THE WHOLE COMMUNITY, DEEPENING THE BONDS BETWEEN AUDIENCE AND THE ARTS, THROUGH PARTNERSHIPS, EDUCATION, COLLABORATION AND FUN
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IRS990/MissionDesc0BUILDING ON A CENTURY OF TRADITION, THE MOUNTAIN PLAY ASSOCIATION PRODUCES ENRICHING THEATRICAL EXPERIENCES THAT PROMOTE LIFELONG APPRECIATION FOR LIVE PERFORMING ARTS, AND CULMINATES IN AN ANNUAL, SPECTACULAR, OUTDOOR PRODUCTION THAT STRENGTHENS THE COMMUNITY AND NURTURES APPRECIATION OF MOUNT TAMALPAIS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BUILDING ON A CENTURY OF TRADITION, THE MOUNTAIN PLAY ASSOCIATION PRODUCES ENRICHING THEATRICAL EXPERIENCES THAT PROMOTE LIFELONG APPRECIATION FOR LIVE PERFORMING ARTS, AND CULMINATES IN AN ANNUAL, SPECTACULAR, OUTDOOR PRODUCTION THAT STRENGTHENS THE COMMUNITY AND NURTURES APPRECIATION OF MOUNT TAMALPAIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE PRODUCE THEATRICAL EXPERIENCES IN THE HISTORIC CUSHING MEMORIAL AMPHITHEATRE, AN OUTDOOR, GREEK-STYLE STONE THEATRE BUILT BY THE WPA AND NESTLED AT THE TOP OF MOUNT TAMALPAIS, OVERLOOKING THE SAN FRANCISCO BAY, AS WELL AS INDOOR & ONLINE PERFORMANCES THROUGHOUT THE YEAR. AT EACH PERFORMANCE, LOW FEE TRANSPORTATION TO THE THEATRE FROM THREE SITES IN MILL VALLEY IS PROVIDED FOR PATRONS IN SCHOOL BUSES. RETURN TRANSPORTATION IS PROVIDED FREE OF CHARGE BY THE ORGANIZATION. AMERICAN SIGN LANGUAGE INTERPRETATION IS PROVIDED AT SOME PERFORMANCES. LOCAL AGENCIES PARTICIPATE IN OUR "DAY ON THE MOUNTAIN" COMMUNITY ENGAGEMENT PROGRAM, RECEIVING FREE TICKETS, ROUNDTRIP TRANSPORTATION, T-SHIRTS, LUNCH AND A GUIDED HIKE IN THE STATE PARK. WE ALSO PROVIDE TEACHING ARTISTS FOR AFTER SCHOOL STUDENTS AND PROVIDE A THEATRE PROGRAM USING DRAMA SKILLS TO PROVIDE YOUNG PEOPLE WITH A SAFE SPACE TO EXPLORE, CREATE AND EXPRESS THEMSELVES. WE WORK TO INTEGRATE OUR ANNUAL PROGRAMMING WITH THE WHOLE COMMUNITY, DEEPENING THE BONDS BETWEEN AUDIENCE AND THE ARTS, THROUGH PARTNERSHIPS, EDUCATION, COLLABORATION AND FUN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL AND REVIEWED BY AN OFFICER AND THE ORGANIZATION'S ACCOUNTANT. THESE INDIVIDUALS THEN DISCUSS THE CONTENTS OF THE FORM 990 WITH THE OUTSIDE TAX PROFESSIONA. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY AT THEIR REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL OF THE ORGANIZATION'S TAX FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK VS TAX DIFFERENCE ON RETIRED ASSETS -27,246
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.27$0.72$0.45$1.21$1.39$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.32$0.58$0.27$1.23$1.65$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.17$0.16$0.92$1.29$0.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.15$0.53$0.73$0.34$0.39
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.20$0.14$0.47$0.50$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.07$0.19$1.21$1.31$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.04$0.29$1.42$1.17$0.25
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.15$0.04$0.99$1.19$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.25$1.02$1.08$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.01$0.31$1.14$1.15$0.02
2014Summary only. Only limited summary data is available for this year.$0.33$0.01$0.33$0.96$0.99$0.02
2013Summary only. Only limited summary data is available for this year.$0.36$0.01$0.35$1.24$0.99$0.25
2012Summary only. Only limited summary data is available for this year.$0.11$0.00$0.10$0.91$0.86$0.05
2011Summary only. Only limited summary data is available for this year.$0.11$0.06$0.05$0.75$0.81$0.05
Peer Organizations

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