Civic Intelligence

Home Start Incorporated

990 • Fiscal year 2019 • EIN 95-3138268

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 08, 2020

5005 Texas StSan Diego, CA 92108

(619) 692-0727

Siviq Scores

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

Liabilities / Assets

57th percentile

0.22x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.23x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

43rd percentile

1.0%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

61st percentile

$147,624

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

52nd percentile

3.5%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-3.8%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,151,692

Up $207,633 (+3.5%) from 2018

Net Assets

Up

$4,826,632

Up $78,491 (+1.7%) from 2018

Liabilities

Up

$1,325,060

Up $129,142 (+11%) from 2018

Revenue

Down

$5,730,270

Down $224,737 (-3.8%) from 2018

Expenses

Down

$5,671,469

Down $412,180 (-6.8%) from 2018

Net Income

Up

$58,801

Up $187,443 (+146%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $2,884,410Liabilities 2011: $365,077Net Assets 2011: $2,519,3332011Assets 2012: $3,536,439Liabilities 2012: $360,045Net Assets 2012: $3,176,3942012Assets 2013: $5,798,041Liabilities 2013: $929,249Net Assets 2013: $4,868,7922013Assets 2014: $6,659,003Liabilities 2014: $1,376,486Net Assets 2014: $5,282,5172014Assets 2015: $6,455,354Liabilities 2015: $1,318,418Net Assets 2015: $5,136,9362015Assets 2016: $6,407,868Liabilities 2016: $1,270,926Net Assets 2016: $5,136,9422016Assets 2017: $6,194,417Liabilities 2017: $1,331,183Net Assets 2017: $4,863,2342017Assets 2018: $5,944,059Liabilities 2018: $1,195,918Net Assets 2018: $4,748,1412018Assets 2019: $6,151,692Liabilities 2019: $1,325,060Net Assets 2019: $4,826,6322019Assets 2020: $8,331,025Liabilities 2020: $2,998,936Net Assets 2020: $5,332,0892020Assets 2021: $9,466,208Liabilities 2021: $2,810,041Net Assets 2021: $6,656,1672021Assets 2022: $11,181,007Liabilities 2022: $3,061,488Net Assets 2022: $8,119,5192022Assets 2023: $11,234,070Liabilities 2023: $2,372,871Net Assets 2023: $8,861,1992023Assets 2024: $11,210,425Liabilities 2024: $2,410,861Net Assets 2024: $8,799,5642024

Highlighted filing

2019

Assets$6,151,692
Liabilities$1,325,060
Net Assets$4,826,632

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $6,110,500Expenses 2011: $5,964,270Net Income 2011: $146,2302011Revenue 2012: $6,224,968Expenses 2012: $5,565,280Net Income 2012: $659,6882012Revenue 2013: $7,546,186Expenses 2013: $5,852,514Net Income 2013: $1,693,6722013Revenue 2014: $7,415,902Expenses 2014: $7,070,990Net Income 2014: $344,9122014Revenue 2015: $6,736,341Expenses 2015: $6,837,934Net Income 2015: -$101,5932015Revenue 2016: $6,858,560Expenses 2016: $6,833,941Net Income 2016: $24,6192016Revenue 2017: $6,429,236Expenses 2017: $6,792,163Net Income 2017: -$362,9272017Revenue 2018: $5,955,007Expenses 2018: $6,083,649Net Income 2018: -$128,6422018Revenue 2019: $5,730,270Expenses 2019: $5,671,469Net Income 2019: $58,8012019Revenue 2020: $8,164,021Expenses 2020: $7,676,792Net Income 2020: $487,2292020Revenue 2021: $11,234,787Expenses 2021: $10,229,438Net Income 2021: $1,005,3492021Revenue 2022: $12,368,216Expenses 2022: $10,565,994Net Income 2022: $1,802,2222022Revenue 2023: $12,063,220Expenses 2023: $11,386,908Net Income 2023: $676,3122023Revenue 2024: $12,545,452Expenses 2024: $12,727,604Net Income 2024: -$182,1522024

Highlighted filing

2019

Revenue$5,730,270
Expenses$5,671,469
Net Income$58,801
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 8, 2020
Return Version
2018v3.1
Gross Receipts
$5,817,977
Mission and Program Overview

Mission

To ensure the safety and nurturance of children by fostering healthy families and communities.

To assure the safety and resiliency of children by strengthening families and their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,545,842$2,479,450▼ $66,392
Pledges and Grants Receivable$740,667$705,247▼ $35,420
Cash and Non-Interest-Bearing Accounts-$489,049-
Prepaid Expenses and Deferred Charges$188,966$268,011▲ $79,045
Savings and Temporary Cash Investments$460,148$74,542▼ $385,606
Accounts Receivable-$4,143-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$5,944,059$6,151,692▲ $207,633
Other Assets Total$2,008,436$2,131,250▲ $122,814
Liabilities
Mortgage Notes Payable Secured by Investment Property$791,283$782,323▼ $8,960
Accounts Payable and Accrued Expenses$404,635$541,737▲ $137,102
Deferred Revenue-$1,000-
Total Liabilities$1,195,918$1,325,060▲ $129,142
Net Assets / Fund Balance
Unrestricted Net Assets$4,748,141$4,758,216▲ $10,075
Temporarily Rstr Net Assets-$68,416-
Total Net Assets Fund Balance$4,748,141$4,826,632▲ $78,491
Total Liabilities and Net Assets / Fund Balance$5,944,059$6,151,692▲ $207,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,484,046$357,989$1,842,035
Land$986,823-$986,823
Equipment$4,789$191,899$196,688
Other Land Buildings$3,792$80,894$84,686
Leasehold Improvements-$9,276$9,276
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura a Tancredi-baeseCEOFT$147,624$147,624
Rick RoarkCFOFT$62,917$62,917

Board Members and Trustees

NameTitle
Francesca CastagnolaPast President
Cameron ClarkePresident
Anthony BollottaVice President
Amanda HughesDirector
Jennifer LitwakDirector
Jessica DoidgeDirector
Molly StokasDirector
Nicole MatthewsDirector
Noel HicksDirector
Paul DavisDirector
Shane PaulDirector
Shoshanna MitchellDirector
Tamar YudenfreundDirector
Toni McmahonDirector
Jeff SimpsonSecretary
Lynette HurdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,476,969
Program Service Revenue
$159,308
Investment Income
$103,266
Other Revenue
$-9,273
All Other Contributions
$734,168
Change in Net Assets
$58,801

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$91,413Comparable
Total Noncash Contributions$91,413-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,720,499
Revenue Not Reported on Financial Statements
$9,771
Revenue Not Reported on Form 990
$223,333
Total Revenue per Audited Statements
$5,943,832
Total Revenue per Form 990
$5,730,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,712,480
Other Expenses$1,958,989
Total Fundraising Expense$259,756
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,084,738$557,070$111,488$2,753,296
Other Employee Benefits$456,760$88,876$13,994$559,630
All Other Expenses$268,488$109,574$28,390$406,452
Occupancy$289,816$97,745$14,103$401,664
Payroll Taxes$166,337$38,842$8,593$213,772
Current Officers, Directors, Trustees, and Key Employees$140,670$37,589$7,523$185,782
Office Expenses$125,498$1,646-$127,144
Other Expenses$71,166$10,550$9,336$91,052
Depreciation Depletion$57,351$9,040-$66,391
Advertising$4,771$946$55,352$61,069
Insurance-$49,064-$49,064
Fees for Services Accounting-$37,538-$37,538
Interest$31,539--$31,539
Conferences and Meetings$10,478$3,087$570$14,135
Travel$3,561$4,322$71$7,954
Total Functional Expenses$4,313,825$1,097,888$259,756$5,671,469

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,865,341
Expenses per Audited Statements$5,671,469
Total Expenses per Form 990$5,671,469
Expenses Not Reported on Form 990$193,872
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$67,644
Fundraising Gross Income$58,371
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$184,550$36,345$62,737$-26,392
Hallowine$31,381$22,026$4,907$17,119
Total Events$215,931$58,371$67,644$-9,273
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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, Line 11B: Form 990 Review Process

The organization's cpa, ceo, director of business & finance and the board's finance committee review the 990 prior to submittal.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All board members are required to acknowledge and sign the organization's conflict of interest policy on an annual basis (in september).

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Salary guides and local nonprofit industry benchmarks are used to establish starting compensation during the hiring process. The ceo's performance is reviewed annually by the executive committee.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Salary guides and local nonprofit industry benchmarks are used to establish starting compensation during the hiring process. All staff are subject to yearly performance evaluations by their immediate supervisors.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Governing documents, conflict of interest policy and financial statements are available upon written request in advance.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Home Start Inc
EIN
95-3138268
Phone
6196920727
Address
5005 TEXAS ST, SAN DIEGO, CA 92108

Signing Officer

Name
Laura a Tancredi-baese
Title
CEO
Signed
2020-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura a Tancredi-baese
Formed
1972
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
117
Volunteers
334

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108-3820
Preparer
Michael J Zizzi
Phone
6192947200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Therapeutic Services:Behavioral Health Services provides free individual therapy services to children who are the victims of trauma or abuse. Services are provided in the childs home or school as well as at Home Start locations. Home Start therapists are trained in providing Parent-Child Interaction Therapy, Trauma Focused Cognitive Behavior Therapy, and Play Therapy. Therapists also have the ability to provide family therapy and individual therapy to adult clients on a sliding fee scale. Our services also include therapist facilitated Adult Survivors of Child Abuse (ASCA) support groups and support groups for parents whose children have been the victims of abuse. OTHER PROGRAM SERVICES 5: Social Enterprise:Social Enterprise initiatives include our Thrift Boutique, Bright Futures Candles, and New Leaf Necklaces. The Home Start Thrift Boutique was our first social enterprise made possible by a generous estate gift from Meg Jacobs. It provides thrift store prices in a boutique environment as well as on the job training and employment to Home Start clients. The Bright Futures Candles and New Leaf Necklaces social enterprises offer entrepreneurial learning opportunities, skill building, and the ability to work non-traditional hours for our clients who may have current barriers to working full time jobs. Through these social enterprises Home Start clients are able to develop the skills and confidence they need to pursue their unique career goals.

Financial Statement Notes

Part X : FIN48 Footnote

Home Start is a public charity and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Home Start is not a private foundation.Home Starts Return of Organization Exempt from Income Tax for the years ended June 30, 2019, 2018, 2017 and 2016 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special event expenses $9273

Part XII, Line 2D: Other expenses and losses per audited F/S

Special event expenses $9273

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17CFO
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IRS990/FundraisingActivitiesInd0true
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IRS990/FundraisingDirectExpensesAmt067644
IRS990/FundraisingGrossIncomeAmt058371
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossRentsGrp/RealAmt020063
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt049064
IRS990/InsuranceGrp/TotalAmt049064
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt031539
IRS990/InterestGrp/TotalAmt031539
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfGoverningBodyInd0true
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0125498
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0456760
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IRS990/OtherExpensesGrp/Desc2DONATED MATERIALS
IRS990/OtherExpensesGrp/Desc3CONSUMABLES
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IRS990/OtherExpensesGrp/FundraisingAmt1403
IRS990/OtherExpensesGrp/FundraisingAmt21560
IRS990/OtherExpensesGrp/FundraisingAmt39336
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0348
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt149751
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21900
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt310550
IRS990/OtherExpensesGrp/ProgramServicesAmt0442541
IRS990/OtherExpensesGrp/ProgramServicesAmt172158
IRS990/OtherExpensesGrp/ProgramServicesAmt287953
IRS990/OtherExpensesGrp/ProgramServicesAmt371166
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IRS990/OtherExpensesGrp/TotalAmt1122312
IRS990/OtherExpensesGrp/TotalAmt291413
IRS990/OtherExpensesGrp/TotalAmt391052
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0111488
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0557070
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02084738
IRS990/OtherSalariesAndWagesGrp/TotalAmt02753296
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt038842
IRS990/PayrollTaxesGrp/ProgramServicesAmt0166337
IRS990/PayrollTaxesGrp/TotalAmt0213772
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0740667
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0705247
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0188966
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0268011
IRS990/PrincipalOfficerNm0LAURA A TANCREDI-BAESE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/BusinessCd1561000
IRS990/ProgramServiceRevenueGrp/BusinessCd2453000
IRS990/ProgramServiceRevenueGrp/Desc0OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2THRIFT BOUTIQUE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt036456
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt140245

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.2$2.41$8.80$12.5$12.7$0.18
2023Detailed filing. Detailed filing data is available for this year.$11.2$2.37$8.86$12.1$11.4$0.68
2022Detailed filing. Detailed filing data is available for this year.$11.2$3.06$8.12$12.4$10.6$1.80
2021Detailed filing. Detailed filing data is available for this year.$9.47$2.81$6.66$11.2$10.2$1.01
2020Detailed filing. Detailed filing data is available for this year.$8.33$3.00$5.33$8.16$7.68$0.49
2019Detailed filing. Detailed filing data is available for this year.$6.15$1.33$4.83$5.73$5.67$0.06
2018Detailed filing. Detailed filing data is available for this year.$5.94$1.20$4.75$5.96$6.08$0.13
2017Detailed filing. Detailed filing data is available for this year.$6.19$1.33$4.86$6.43$6.79$0.36
2016Detailed filing. Detailed filing data is available for this year.$6.41$1.27$5.14$6.86$6.83$0.02
2015Detailed filing. Detailed filing data is available for this year.$6.46$1.32$5.14$6.74$6.84$0.10
2014Summary only. Only limited summary data is available for this year.$6.66$1.38$5.28$7.42$7.07$0.34
2013Summary only. Only limited summary data is available for this year.$5.80$0.93$4.87$7.55$5.85$1.69
2012Summary only. Only limited summary data is available for this year.$3.54$0.36$3.18$6.22$5.57$0.66
2011Summary only. Only limited summary data is available for this year.$2.88$0.37$2.52$6.11$5.96$0.15