Civic Intelligence

Second Growth Inc.

990EZ • Fiscal year 2015 • EIN 02-0519093

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 30, 2015

PO Box 5227West Lebanon, NH 03784

(603) 298-5345

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

25th percentile

-8.6%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

96th percentile

$38,332

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

18th percentile

-23%

Faster asset growth than 18% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

-7.3%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$51,812

Down $15,714 (-23%) from 2014

Net Assets

Down

$51,084

Down $16,442 (-24%) from 2014

Liabilities

Up

$728

Up $728 from 2014

Revenue

Down

$190,558

Down $14,963 (-7.3%) from 2014

Expenses

Up

$207,000

Up $24,328 (+13%) from 2014

Net Income

Down

-$16,442

Down $39,291 (-172%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $37,083Liabilities 2010: $6,557Net Assets 2010: $30,5262010Assets 2011: $48,324Liabilities 2011: $170Net Assets 2011: $48,1542011Assets 2012: $43,866Liabilities 2012: $02012Assets 2013: $44,677Liabilities 2013: $0Net Assets 2013: $44,6772013Assets 2014: $67,526Liabilities 2014: $0Net Assets 2014: $67,5262014Assets 2015: $51,812Liabilities 2015: $728Net Assets 2015: $51,0842015Assets 2016: $88,827Liabilities 2016: $8,209Net Assets 2016: $80,6182016Assets 2017: $63,106Liabilities 2017: $7,609Net Assets 2017: $55,4972017Assets 2018: $46,958Liabilities 2018: $7,609Net Assets 2018: $39,3492018Assets 2019: $34,398Liabilities 2019: $17,609Net Assets 2019: $16,7892019Assets 2020: $61,802Liabilities 2020: $36,309Net Assets 2020: $25,4932020Assets 2021: $63,245Liabilities 2021: $7,609Net Assets 2021: $55,6362021Assets 2022: $93,710Liabilities 2022: $7,609Net Assets 2022: $86,1012022Assets 2023: $35,855Liabilities 2023: $7,609Net Assets 2023: $28,2462023Assets 2024: $131,389Liabilities 2024: $7,609Net Assets 2024: $123,7802024Assets 2025: $69,617Liabilities 2025: $0Net Assets 2025: $69,6172025

Highlighted filing

2015

Assets$51,812
Liabilities$728
Net Assets$51,084

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $227,1802010Expenses 2011: $268,4312011Revenue 2012: $148,343Expenses 2012: $152,631Net Income 2012: -$4,2882012Revenue 2013: $213,420Expenses 2013: $212,609Net Income 2013: $8112013Revenue 2014: $205,521Expenses 2014: $182,672Net Income 2014: $22,8492014Revenue 2015: $190,558Expenses 2015: $207,000Net Income 2015: -$16,4422015Revenue 2016: $229,555Expenses 2016: $200,021Net Income 2016: $29,5342016Revenue 2017: $239,038Expenses 2017: $264,159Net Income 2017: -$25,1212017Revenue 2018: $261,260Expenses 2018: $277,408Net Income 2018: -$16,1482018Revenue 2019: $170,076Expenses 2019: $192,636Net Income 2019: -$22,5602019Revenue 2020: $219,402Expenses 2020: $210,698Net Income 2020: $8,7042020Revenue 2021: $261,235Expenses 2021: $231,092Net Income 2021: $30,1432021Revenue 2022: $321,198Expenses 2022: $290,733Net Income 2022: $30,4652022Revenue 2023: $376,309Expenses 2023: $434,164Net Income 2023: -$57,8552023Revenue 2024: $594,904Expenses 2024: $499,370Net Income 2024: $95,5342024Revenue 2025: $456,214Expenses 2025: $510,377Net Income 2025: -$54,1632025

Highlighted filing

2015

Revenue$190,558
Expenses$207,000
Net Income-$16,442
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 30, 2015
Return Version
2014v5.0
Gross Receipts
$190,558
Mission and Program Overview

Mission

Second Growths mission is to reduce substance abuse and violence for adolescents. We work in schools and in the community to provide training, individual counseling, group support, and prevention education for young people.

Youth risk behavior prevention education

Program Services

DescriptionGrantsExpenses
Development of effective risk prevention programs in areas of substance abuse, interpersonal violence, and suicide. Training was provided to 1,449 children and adults in 2014.-$199,566
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
BARBARA FARNSWORTHExecutive DirectorFT$38,332-$38,332
PETER GUILETTEChairman-$0--
AMBER MCGONISTreasurer-$0--
SUE SHAWSecretary-$0--
JUDY HOUDE-HARDYBod-$0--
GABRIELLE LUCKVice Chair-$0--
JEFF LIBBEYBod-$0--
JIM DAMRENBod-$0--
STEVE ATKINSBod-$0--
Filing and Contact Details

Filer

Filer Name
Second Growth Inc
EIN
02-0519093
Phone
6032985345
Address
PO Box 5227, West Lebanon, NH 03784

Signing Officer

Name
Barbara Farnsworth
Title
Executive Director
Phone
6032985345
Signed
2015-10-30
Discuss with paid preparer
Yes

Preparer

Firm
Charles F Morgan CPA PC
Address
PO Box 111, Lebanon, NH 03766
Preparer
Charles F Morgan
Phone
6034486200
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

OTHER INCOME 2000.

Form 990EZ, Part I, Line 16

Insurance 8150. Depreciation 1019. Program expenses 11702. Consulting fees/outside services 7996. Travel & mileage 1666. Office expenses 2824. Telephone 1439. Online fees 414. Conferences 2233. Amortization 0. Payroll processing fees 1904. Interest expense 135. Advertising 549.

Form 990EZ, Part II, Line 24

Accounts receivable - net deposits

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses

Form 990, Part IX, Line 24F

Program expenses supplies dues & subscriptions

Raw XML Appendix177 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum08022959800
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0205 Billings Farm Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hartford
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd005047
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt064004
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt049170
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt095753
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-16442
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03378
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067526
IRS990EZ/Form990TotalAssetsGrp/EOYAmt051812
IRS990EZ/FundraisingGrossIncomeAmt05224
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0190558
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt03022
IRS990EZ/LandAndBuildingsGrp/EOYAmt02142
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt067526
IRS990EZ/NetAssetsOrFundBalancesEOYAmt051084
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt067526
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt051084
IRS990EZ/OccupancyRentUtltsAndMaintAmt013303
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt338332
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PETER GUILETTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1AMBER MCGONIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SUE SHAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BARBARA FARNSWORTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JUDY HOUDE-HARDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5GABRIELLE LUCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JEFF LIBBEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JIM DAMREN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8STEVE ATKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Vice Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOD
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0500
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0500
IRS990EZ/OtherExpensesTotalAmt040031
IRS990EZ/OtherRevenueTotalAmt02000
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Youth risk behavior prevention education
IRS990EZ/PrintingPublicationsPostageAmt03487
IRS990EZ/ProgramServiceRevenueAmt087581
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0199566
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0146801
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt05224
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0728
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0207000
IRS990EZ/TotalProgramServiceExpensesAmt0199566
IRS990EZ/TotalRevenueAmt0190558
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0190558
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0205495
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0213420
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0182302
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0129150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0920925
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt039
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt0920925
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0190558
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0205495
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0213420
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0182302
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0129150
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0920925
IRS990ScheduleA/TotalSupportAmt0920964
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME 2000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INSURANCE 8150. DEPRECIATION 1019. PROGRAM EXPENSES 11702. CONSULTING FEES/OUTSIDE SERVICES 7996. TRAVEL & MILEAGE 1666. OFFICE EXPENSES 2824. TELEPHONE 1439. ONLINE FEES 414. CONFERENCES 2233. AMORTIZATION 0. PAYROLL PROCESSING FEES 1904. INTEREST EXPENSE 135. ADVERTISING 549.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE - NET DEPOSITS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE & ACCRUED EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROGRAM EXPENSES SUPPLIES DUES & SUBSCRIPTIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24f
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA FARNSWORTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06032985345
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Second Growth Inc
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0020519093
ReturnHeader/Filer/PhoneNum06032985345
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 5227
ReturnHeader/Filer/USAddress/CityNm0West Lebanon
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003784
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Charles F Morgan CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lebanon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003766
ReturnHeader/PreparerPersonGrp/PhoneNum06034486200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES F MORGAN
ReturnHeader/ReturnTs02015-10-30T08:56:30-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$4.56$5.10$0.54
2024Detailed filing. Detailed filing data is available for this year.$1.31$0.08$1.24$5.95$4.99$0.96
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.08$0.28$3.76$4.34$0.58
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.08$0.86$3.21$2.91$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.08$0.56$2.61$2.31$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.36$0.25$2.19$2.11$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.18$0.17$1.70$1.93$0.23
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.08$0.39$2.61$2.77$0.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.08$0.55$2.39$2.64$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.08$0.81$2.30$2.00$0.30
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$1.91$2.07$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$2.06$1.83$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.45$2.13$2.13$0.01
2012Summary only. Only limited summary data is available for this year.$0.44$0.00$1.48$1.53$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$2.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.07$0.31$2.27