Civic Intelligence

Home Start Incorporated

990 • Fiscal year 2020 • EIN 95-3138268

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 25, 2021

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

67th percentile

0.36x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.37x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

54th percentile

6.0%

Higher net margin than 54% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

71st percentile

$177,189

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

84th percentile

35%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

86th percentile

42%

Faster revenue growth than 86% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$8,331,025

Up $2,179,333 (+35%) from 2019

Net Assets

Up

$5,332,089

Up $505,457 (+10%) from 2019

Liabilities

Up

$2,998,936

Up $1,673,876 (+126%) from 2019

Revenue

Up

$8,164,021

Up $2,433,751 (+42%) from 2019

Expenses

Up

$7,676,792

Up $2,005,323 (+35%) from 2019

Net Income

Up

$487,229

Up $428,428 (+729%) from 2019

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

2020

Assets$8,331,025
Liabilities$2,998,936
Net Assets$5,332,089

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

2020

Revenue$8,164,021
Expenses$7,676,792
Net Income$487,229
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 25, 2021
Return Version
2019v5.0
Gross Receipts
$8,205,842
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$2,479,450$3,417,779▲ $938,329
Pledges and Grants Receivable$705,247$1,224,408▲ $519,161
Cash and Non-Interest-Bearing Accounts$489,049$885,225▲ $396,176
Savings and Temporary Cash Investments$74,542$545,884▲ $471,342
Prepaid Expenses and Deferred Charges$268,011$288,545▲ $20,534
Accounts Receivable$4,143$15,200▲ $11,057
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$6,151,692$8,331,025▲ $2,179,333
Other Assets Total$2,131,250$1,953,984▼ $177,266
Liabilities
Mortgage Notes Payable Secured by Investment Property$782,323$1,503,084▲ $720,761
Deferred Revenue$1,000$838,700▲ $837,700
Accounts Payable and Accrued Expenses$541,737$657,152▲ $115,415
Total Liabilities$1,325,060$2,998,936▲ $1,673,876
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,758,216$5,240,602▲ $482,386
Net Assets With Donor Restrictions$68,416$91,487▲ $23,071
Total Net Assets Fund Balance$4,826,632$5,332,089▲ $505,457
Total Liabilities and Net Assets / Fund Balance$6,151,692$8,331,025▲ $2,179,333

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,628,049$413,136$2,041,185
Land$1,786,823-$1,786,823
Equipment$1,480$195,208$196,688
Other Land Buildings$1,427$83,259$84,686
Leasehold Improvements-$9,276$9,276
Other Assets Org$48,882--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura a Tancredi-baeseCEOFT$158,543$18,646$177,189
Rick RoarkPrior CFOFT$70,401$12,269$82,670

Board Members and Trustees

NameTitle
Francesca CastagnolaPast President
Cameron ClarkePresident
Anthony BollottaVice President
Chayo MorenoDirector
Jennifer LitwakDirector
Jessica DoidgeDirector
Kassandra RamirezDirector
Molly StokasDirector
Nicole MatthewsDirector
Paul DavisDirector
Shane PaulDirector
Shoshanna MitchellDirector
Toni McmahonDirector
Jeff SimpsonSecretary
Lynette HurdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,035,046
Program Service Revenue
$83,973
Investment Income
$55,857
Other Revenue
$-10,855
All Other Contributions
$1,628,594
Change in Net Assets
$487,229

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$110,061Comparable
Total Noncash Contributions$110,061-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,154,316
Revenue Not Reported on Financial Statements
$9,705
Revenue Not Reported on Form 990
$173,791
Total Revenue per Audited Statements
$8,328,107
Total Revenue per Form 990
$8,164,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,592,928
Other Expenses$3,083,864
Total Fundraising Expense$324,439
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,828,210$564,950$123,703$3,516,863
Other Employee Benefits$548,442$79,586$17,380$645,408
All Other Expenses$461,770$91,521$27,382$580,673
Occupancy$482,132$43,734$15,787$541,653
Payroll Taxes$219,994$36,930$9,370$266,294
Current Officers, Directors, Trustees, and Key Employees$132,178$26,403$5,782$164,363
Other Expenses$116,344$8,202$5,125$129,671
Depreciation Depletion$55,631$5,190-$60,821
Fees for Services Legal-$58,156-$58,156
Advertising$2,549$225$51,962$54,736
Interest$43,070$8,642-$51,712
Insurance-$43,420-$43,420
Travel$6,153$3,683$70$9,906
Conferences and Meetings$603$6,925$2,194$9,722
Total Functional Expenses$6,279,682$1,072,671$324,439$7,676,792

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,822,650
Expenses per Audited Statements$7,676,792
Total Expenses per Form 990$7,676,792
Expenses Not Reported on Form 990$145,858
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$17,211
Fundraising Gross Income$6,356
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$84,363-$4,278-
Hallowine$38,752$6,356$12,933$-6,577
Total Events$123,115$6,356$17,211$-10,855
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
No
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
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
2021-03-25
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
15
Employees
121
Volunteers
4,874

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108
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 and Bright Futures Candles. 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 social enterprise offers 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, 2020, 2019, 2018, AND 2017 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 $10855 sublease rent expense $24610

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

Special event expenses $10855 sublease rent expense $24610

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IRS990/Form990PartVIISectionAGrp/PersonNm4KASSANDRA RAMIREZ
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IRS990/Form990PartVIISectionAGrp/PersonNm9CAMERON CLARKE
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IRS990/Form990PartVIISectionAGrp/PersonNm14JESSICA DOIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm15NICOLE MATTHEWS
IRS990/Form990PartVIISectionAGrp/PersonNm16SHOSHANNA MITCHELL
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRIOR CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/FundraisingDirectExpensesAmt017211
IRS990/FundraisingGrossIncomeAmt06356
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IRS990/GoverningBodyVotingMembersCnt016
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IRS990/InsuranceGrp/TotalAmt043420
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt08642
IRS990/InterestGrp/ProgramServicesAmt043070
IRS990/InterestGrp/TotalAmt051712
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt079586
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0548442
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0645408
IRS990/OtherExpensesGrp/Desc0CLIENT ASSISTANCE
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SUBCONTRACTORS
IRS990/OtherExpensesGrp/Desc3FURNITURE/EQUIPMENT
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IRS990/OtherExpensesGrp/FundraisingAmt1352
IRS990/OtherExpensesGrp/FundraisingAmt237486
IRS990/OtherExpensesGrp/FundraisingAmt35125
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0551
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt179390
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215163
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt38202
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IRS990/OtherExpensesGrp/ProgramServicesAmt171800
IRS990/OtherExpensesGrp/ProgramServicesAmt278727
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IRS990/OtherExpensesGrp/TotalAmt1151542
IRS990/OtherExpensesGrp/TotalAmt2131376
IRS990/OtherExpensesGrp/TotalAmt3129671
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0564950
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02828210
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IRS990/PayrollTaxesGrp/FundraisingAmt09370
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036930
IRS990/PayrollTaxesGrp/ProgramServicesAmt0219994
IRS990/PayrollTaxesGrp/TotalAmt0266294
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0705247
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01224408
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0288545
IRS990/PrincipalOfficerNm0LAURA A TANCREDI-BAESE
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1453000
IRS990/ProgramServiceRevenueGrp/Desc0OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc1THRIFT BOUTIQUE SALES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt179417
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04556
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt179417
IRS990/ProgSrvcAccomActy2Grp/Desc0Child Abuse Prevention:Child Abuse Prevention Services partner with parents to promote child safety and family well-being to keep children with their families. Our programs provide support to families who are currently involved with Child Welfare Services (CWS) to help parents create stable and nurturing home environments, ensure children at risk of removal remain safely in their homes, and ensure timely reunification of children who have been placed out of the home. Home Start uses evidence-based models to strengthen parenting skills, ensure stable and safe homes, and increase the health of children and their families. Our services include In-Home Parenting Education, Group Parenting Classes, Personalized Visitation Coaching, Family Support Clinician Services, Victim Services Case Management, and Parenting Partners for peer support.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01956839
IRS990/ProgSrvcAccomActy3Grp/Desc0Family Strengthening:Family Strengthening Services includes the First Steps program which provides home visiting services for pregnant women and families with children ages 0-3. First Steps promotes positive parenting and enhances child health and development for families who may face hardships and stressors that place them at increased risk for poor health and developmental outcomes. Our services are offered over the long term to prepare children to enter school as active learners, and ensure that all children are healthy, loved, and nurtured. Home Starts Communities in Action Program helps families move toward safety, empowerment, and connection by providing tools and increasing options for self-determination, financial independence, and healthy choices. Services include stabilization support, public benefits application assistance, workforce development, financial literacy, resident leadership academies, access to free tax assistance, education and cognitive development workshops, and healthy relationships workshops.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0949832
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05476969
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0103266
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00

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