Civic Intelligence

Association for Conflict Resolution New England Chapter Inc

990EZ • Fiscal year 2015 • EIN 04-3465101

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 04, 2016

Organization Profilewww.neacr.org
1770 Mass Ave Box 595Cambridge, MA 02140

(617) 536-3227

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

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

Asset Growth

29th percentile

-9.6%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

89th percentile

67%

Faster revenue growth than 89% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$26,352

Down $2,783 (-9.6%) from 2014

Net Assets

Down

$26,352

Down $2,783 (-9.6%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin18th percentile

Revenue

Up

$17,017

Up $6,837 (+67%) from 2014

Expenses

Up

$19,800

Up $4,822 (+32%) from 2014

Net Income

Up

-$2,783

Up $2,015 (+42%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$40K$30K$20K$10K$0Assets 2011: $26,038Net Assets 2011: $26,0382011Assets 2012: $29,103Liabilities 2012: $02012Assets 2013: $33,933Liabilities 2013: $0Net Assets 2013: $33,9332013Assets 2014: $29,135Liabilities 2014: $0Net Assets 2014: $29,1352014Assets 2015: $26,352Liabilities 2015: $0Net Assets 2015: $26,3522015Assets 2016: $26,485Liabilities 2016: $02016Assets 2017: $23,935Liabilities 2017: $0Net Assets 2017: $23,9352017Assets 2018: $21,595Liabilities 2018: $0Net Assets 2018: $21,5952018Assets 2021: $19,863Liabilities 2021: $0Net Assets 2021: $19,8632021

Highlighted filing

2015

Assets$26,352
Liabilities$0
Net Assets$26,352
Open 2015 Filing

Operations Trend

Revenue Growth89th percentile

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

$40K$30K$20K$10K$0-$10KRevenue 2011: $32,405Expenses 2011: $24,513Net Income 2011: $7,8922011Revenue 2012: $11,670Expenses 2012: $8,605Net Income 2012: $3,0652012Revenue 2013: $20,906Expenses 2013: $16,076Net Income 2013: $4,8302013Revenue 2014: $10,180Expenses 2014: $14,978Net Income 2014: -$4,7982014Revenue 2015: $17,017Expenses 2015: $19,800Net Income 2015: -$2,7832015Revenue 2016: $9,604Expenses 2016: $9,471Net Income 2016: $1332016Revenue 2017: $12,205Expenses 2017: $14,755Net Income 2017: -$2,5502017Revenue 2018: $4,730Expenses 2018: $7,070Net Income 2018: -$2,3402018Revenue 2021: $2,290Expenses 2021: $2,508Net Income 2021: -$2182021

Highlighted filing

2015

Revenue$17,017
Expenses$19,800
Net Income-$2,783
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 4, 2016
Return Version
2015v2.0
Gross Receipts
$17,017
Mission and Program Overview

Mission

The Association For Conflict Resolution - New England Chapter promotes and carries out, on a local and regional level, the mission, guiding principles and bylaws of the Association For Conflict Resolution by promoting peaceful conflict resolution and collaborative decision-making at all levels of society. Educational programs and materials are provided and sponsored throughout the year, for members and interested parties.

Program Services

DescriptionGrantsExpenses
The Association For Conflict Resolution - New England Chapter promotes and carries out, on a local and regional level, the mission, guiding principles and bylaws of the Association For Conflict Resolution by promoting peaceful conflict resolution and collaborative decision-making at all levels of society. Educational programs and materials are provided and sponsored throughout the year, for members and interested parties.$16,763-
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica HynesPresident-$0--
Anita AherneTreasurer-$0--
Richard BarbieriDirector-$0--
Kylie MillbernSecretary-$0--
James KerwinDirector-$0--
Michael GraskemperDirector-$0--
David JosephDirector-$0--
Alexandra BuenaventuraDirector-$0--
Kristen SweetDirector-$0--
Elizabeth MahaffyDirector-$0--
Merrian PanarellaDirector-$0--
Filing and Contact Details

Filer

Filer Name
Association for Conflict Resolution
EIN
04-3465101
Phone
6175363227
Address
1770 Mass Ave Box 595, Cambridge, MA 02140

Signing Officer

Name
Anita Aherne
Title
Treasurer
Signed
2016-11-04
Discuss with paid preparer
Yes

Preparer

Firm
Dollars & Sense
Address
222 South St Ste 103, Pittsfield, MA 01201
Preparer
James R Rose EA CFP
Phone
4134489015
Supplemental Narrative

Additional Explanations

Other Expenses.1

“DirectProgram/Conference Costs $10026”

Other Expenses.2

“Website Fees/Costs $6737”

Other Expenses.4

“Admin.Costs - Bank/Card Fees $444”

Other Expenses.5

“Admin.Costs - Office/Misc. $191”

Other Expenses.6

“Admin.Costs - State Fees $45”

Raw XML Appendix185 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Anita Aherne
IRS990EZ/BooksInCareOfDetail/PhoneNum06175363227
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt011 Pondview Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Scituate
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002066
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029135
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026352
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2783
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01910
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029135
IRS990EZ/Form990TotalAssetsGrp/EOYAmt026352
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt017017
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt06730
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029135
IRS990EZ/NetAssetsOrFundBalancesEOYAmt026352
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029135
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt026352
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt102.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jessica Hynes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Anita Aherne
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Richard Barbieri
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Kylie Millbern
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4James Kerwin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Michael Graskemper
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6David Joseph
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Alexandra Buenaventura
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Kristen Sweet
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Elizabeth Mahaffy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10Merrian Panarella
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt017443
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The Association For Conflict Resolution - New England Chapter promotes and carries out, on a local and regional level, the mission, guiding principles and bylaws of the Association For Conflict Resolution by promoting peaceful conflict resolution and collaborative decision-making at all levels of society. Educational programs and materials are provided and sponsored throughout the year, for members and interested parties.
IRS990EZ/PrintingPublicationsPostageAmt0447
IRS990EZ/ProgramServiceRevenueAmt010287
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Association For Conflict Resolution - New England Chapter promotes and carries out, on a local and regional level, the mission, guiding principles and bylaws of the Association For Conflict Resolution by promoting peaceful conflict resolution and collaborative decision-making at all levels of society. Educational programs and materials are provided and sponsored throughout the year, for members and interested parties.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt016763
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt019800
IRS990EZ/TotalProgramServiceExpensesAmt016763
IRS990EZ/TotalRevenueAmt017017
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.neacr.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06730
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07075
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt07125
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08330
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt036510
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt010287
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02930
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt013831
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04545
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt024075
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt055668
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt092178
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt017017
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt010180
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt020906
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt011670
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt032405
IRS990ScheduleA/Total509Grp/TotalAmt092178
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt017017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt010180
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt020906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt011670
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt032405
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt092178
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DirectProgram/Conference Costs $10026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Website Fees/Costs $6737
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Admin.Costs - Bank/Card Fees $444
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Admin.Costs - Office/Misc. $191
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Admin.Costs - State Fees $45
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.6
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Anita Aherne
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Association for Conflict Resolution
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0New England Chapter
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0043465101
ReturnHeader/Filer/PhoneNum06175363227
ReturnHeader/Filer/USAddress/AddressLine1Txt01770 Mass Ave Box 595
ReturnHeader/Filer/USAddress/CityNm0Cambridge
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002140
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dollars & Sense
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0222 South St Ste 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pittsfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001201
ReturnHeader/PreparerPersonGrp/PhoneNum04134489015
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James R Rose EA CFP
ReturnHeader/ReturnTs02016-11-04T07:32:48-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,352
Liabilities
$0
Net assets
$26,352
Revenue
$17,017
Expenses
$19,800
Net income
-$2,783
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$19.9$0.00$19.9$2.29$2.51$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.6$0.00$21.6$4.73$7.07$2.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.9$0.00$23.9$12.2$14.8$2.55
2016Summary only. Only limited summary data is available for this year.$26.5$0.00$9.60$9.47$0.13
2015Detailed filing. Detailed filing data is available for this year.$26.4$0.00$26.4$17.0$19.8$2.78
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$29.1$0.00$29.1$10.2$15.0$4.80
2013Detailed filing. Detailed filing data is available for this year.$33.9$0.00$33.9$20.9$16.1$4.83
2012Summary only. Only limited summary data is available for this year.$29.1$0.00$11.7$8.61$3.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.0$26.0$32.4$24.5$7.89