The following table presents the financial instruments related to the Company’s available-for-sale investment carried at fair value on a recurring basis as of June 30, 2013 and December 31, 2012 by ASC 820-10 valuation hierarchy (as defined above). | | | | | | | | | | | | | | | | | (in thousands) | Balance as of June 30, 2013 | | Level 1 | | Level 2 | | Level 3 | Cash and short term investments | $ | 70 |
| | $ | 70 |
| | $ | — |
| | $ | — |
| Common stock | | | | | | | | Basic Materials | 28 |
| | 28 |
| | — |
| | — |
| Consumer Goods | 126 |
| | 126 |
| | — |
| | — |
| Energy | 124 |
| | 124 |
| | — |
| | — |
| Financial | 114 |
| | 114 |
| | — |
| | — |
| Healthcare | 140 |
| | 140 |
| | — |
| | — |
| Industrial Goods | 141 |
| | 141 |
| | — |
| | — |
| Services | 54 |
| | 54 |
| | — |
| | — |
| Technology | 607 |
| | 607 |
| | — |
| | — |
| Transportation | 9 |
| | 9 |
| | — |
| | — |
| Utilities | 16 |
| | 16 |
| | — |
| | — |
| Total Common Stock | 1,359 |
| | 1,359 |
| | — |
| | — |
| Mutual Fund | | | | | | | | Diversified Emerging Markets | 230 |
| | — |
| | 230 |
| | — |
| Foreign Large Blend | 239 |
| | — |
| | 239 |
| | — |
| Foreign Large Growth | 233 |
| | — |
| | 233 |
| | — |
| Large Growth | 232 |
| | — |
| | 232 |
| | — |
| Small Blend | 279 |
| | 279 |
| | — |
| | — |
| Global High Yield Income Fund | 52 |
| | — |
| | 52 |
| | — |
| Total Mutual Fund | 1,265 |
| | 279 |
| | 986 |
| | — |
| Fixed Income | | | | | | | | Domestic | 466 |
| | — |
| | 466 |
| | — |
| International | 51 |
| | — |
| | 51 |
| | — |
| Total Fixed Income | 517 |
| | — |
| | 517 |
| | — |
| Total available-for-sale investments (1) | $ | 3,211 |
| | $ | 1,708 |
| | $ | 1,503 |
| | $ | — |
| Percent of total | 100 | % | | 53 | % | | 47 | % | | — | % |
| | | | | | | | | | | | | | | | | (in thousands) | Balance as of December 31, 2012 | | Level 1 | | Level 2 | | Level 3 | Cash and short term investments | $ | 32 |
| | $ | 32 |
| | $ | — |
| | $ | — |
| Common Stock | | | | | | | | Basic Materials | 15 |
| | 15 |
| | — |
| | — |
| Consumer Goods | 58 |
| | 58 |
| | — |
| | — |
| Energy | 29 |
| | 29 |
| | — |
| | — |
| Financial | 61 |
| | 61 |
| | — |
| | — |
| Healthcare | 52 |
| | 52 |
| | — |
| | — |
| Industrial Goods | 51 |
| | 51 |
| | — |
| | — |
| Services | 32 |
| | 32 |
| | — |
| | — |
| Technology | 376 |
| | 376 |
| | — |
| | — |
| Transportation | 8 |
| | 8 |
| | — |
| | — |
| Utilities | 26 |
| | 26 |
| | — |
| | — |
| Total Common Stock | 708 |
| | 708 |
| | — |
| | — |
| Mutual Fund | | | | | | | | Diversified Emerging Markets | 187 |
| | — |
| | 187 |
| | — |
| Precious Metals Fund | 49 |
| | — |
| | 49 |
| | — |
| Foreign Large Blend | 244 |
| | — |
| | 244 |
| | — |
| Foreign Large Growth | 250 |
| | — |
| | 250 |
| | — |
| Large Growth | 220 |
| | — |
| | 220 |
| | — |
| Small Blend Total | 525 |
| | 525 |
| | — |
| | — |
| Global High Yield Income Fund | 52 |
| | — |
| | 52 |
| | — |
| Total Mutual Funds | 1,527 |
| | 525 |
| | 1,002 |
| | — |
| Fixed Income | | | | | | | | Domestic | 678 |
| | — |
| | 678 |
| | — |
| International | 18 |
| | — |
| | 18 |
| | — |
| Total Fixed Income | 696 |
| | — |
| | 696 |
| | — |
| Total available for-sale-investments (1) | $ | 2,963 |
| | $ | 1,265 |
| | $ | 1,698 |
| | $ | — |
| Percent of total | 100 | % | | 43 | % | | 57 | % | | — | % |
| | (1) | Changes in the fair value of available-for-sale investments are recorded in accumulated other comprehensive income, a component of stockholders’ equity, in the Company’s unaudited condensed consolidated balance sheets. |
|