Civic Intelligence

Elementz

990 • Fiscal year 2019 • EIN 04-3698700

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

1640 Race StreetCincinnati, OH 45202

(513) 721-5800

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.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

54th percentile

5.1%

Higher net margin than 54% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

65th percentile

13%

Faster asset growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

42nd percentile

-4.0%

Faster revenue growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$226,694

Up $26,341 (+13%) from 2018

Net Assets

Up

$225,217

Up $24,864 (+12%) from 2018

Liabilities

Up

$1,477

Up $1,477 from 2018

Revenue

Down

$490,280

Down $20,276 (-4.0%) from 2018

Expenses

Up

$465,416

Up $69,608 (+18%) from 2018

Net Income

Down

$24,864

Down $89,884 (-78%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $72,032Liabilities 2010: $40,000Net Assets 2010: $32,0322010Assets 2011: $55,839Liabilities 2011: $41,292Net Assets 2011: $14,5472011Assets 2012: $40,496Liabilities 2012: $9,518Net Assets 2012: $30,9782012Assets 2013: $56,119Liabilities 2013: $7,518Net Assets 2013: $48,6012013Assets 2014: $45,110Liabilities 2014: $0Net Assets 2014: $45,1102014Assets 2015: $65,509Liabilities 2015: $181Net Assets 2015: $65,3282015Assets 2016: $64,543Liabilities 2016: $800Net Assets 2016: $63,7432016Assets 2017: $85,605Liabilities 2017: $0Net Assets 2017: $85,6052017Assets 2018: $200,353Liabilities 2018: $0Net Assets 2018: $200,3532018Assets 2019: $226,694Liabilities 2019: $1,477Net Assets 2019: $225,2172019Assets 2020: $570,377Liabilities 2020: $158,804Net Assets 2020: $411,5732020Assets 2021: $547,221Liabilities 2021: $155,384Net Assets 2021: $391,8372021Assets 2022: $602,048Liabilities 2022: $144,780Net Assets 2022: $457,2682022Assets 2023: $673,258Liabilities 2023: $172,886Net Assets 2023: $500,3722023Assets 2024: $585,396Liabilities 2024: $193,301Net Assets 2024: $392,0952024

Highlighted filing

2019

Assets$226,694
Liabilities$1,477
Net Assets$225,217

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $199,030Expenses 2010: $199,511Net Income 2010: -$4812010Expenses 2011: $283,9482011Expenses 2012: $247,0492012Revenue 2013: $288,210Expenses 2013: $270,587Net Income 2013: $17,6232013Revenue 2014: $324,004Expenses 2014: $327,495Net Income 2014: -$3,4912014Revenue 2015: $324,738Expenses 2015: $304,294Net Income 2015: $20,4442015Revenue 2016: $347,670Expenses 2016: $349,255Net Income 2016: -$1,5852016Revenue 2017: $366,777Expenses 2017: $344,915Net Income 2017: $21,8622017Revenue 2018: $510,556Expenses 2018: $395,808Net Income 2018: $114,7482018Revenue 2019: $490,280Expenses 2019: $465,416Net Income 2019: $24,8642019Revenue 2020: $626,351Expenses 2020: $535,213Net Income 2020: $91,1382020Revenue 2021: $715,923Expenses 2021: $735,659Net Income 2021: -$19,7362021Revenue 2022: $639,275Expenses 2022: $573,844Net Income 2022: $65,4312022Revenue 2023: $582,347Expenses 2023: $539,243Net Income 2023: $43,1042023Revenue 2024: $367,579Expenses 2024: $475,856Net Income 2024: -$108,2772024

Highlighted filing

2019

Revenue$490,280
Expenses$465,416
Net Income$24,864
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$493,656
Mission and Program Overview

Mission

Inspire and engage inner city youth through innovative hip hop arts program, leadership development and community building

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$147,293$176,448▲ $29,155
Land, Buildings, and Equipment, Net$50,318$47,504▼ $2,814
Total Assets$200,353$226,694▲ $26,341
Other Assets Total$2,742$2,742→ $0
Liabilities
Accounts Payable and Accrued Expenses-$1,477-
Total Liabilities$0$1,477▲ $1,477
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$200,353$225,217▲ $24,864
Total Net Assets Fund Balance$200,353$225,217▲ $24,864
Total Liabilities and Net Assets / Fund Balance$200,353$226,694▲ $26,341

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,504$83,301$130,805
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas J LottmanPresident
Abdullah PowellCreative Director
Tom KentManaging Director
Anita MarshTrustee
Ashley SullivanTrustee
Bruce HagerTrustee
Dominique BrownTrustee
Harold HowardTrustee
James MarableTrustee
Jessica ParmerTrustee
Napolean MaddoxTrustee
Peter BlockTrustee
Rachel HopkinsTrustee
Steve SlaughterTrustee
Toyio MontgomeryTrustee
Terry DickeySecretary
John OwensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$421,391
Program Service Revenue
$56,741
Investment Income
$0
Other Revenue
$12,148
All Other Contributions
$419,097
Change in Net Assets
$24,864

Audited Revenue Reconciliation

Revenue per Audited Statements
$490,280
Revenue Not Reported on Form 990
$6,101
Total Revenue per Audited Statements
$496,381
Total Revenue per Form 990
$490,280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$287,861
Other Expenses$167,462
Total Fundraising Expense$14,555
Grants and Similar Amounts Paid$10,093
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,128$70,870$11,030$232,028
Occupancy$42,673$4,623-$47,296
Other Employee Benefits$38,248$110$2,198$40,556
Fees for Services Other$33,579$2,001-$35,580
Depreciation Depletion$15,073$1,851-$16,924
Payroll Taxes$9,438$5,041$798$15,277
Advertising$12,780$1,186$45$14,011
Grants to Domestic Individuals$10,093--$10,093
Fees for Services Accounting$2,137$4,777-$6,914
Office Expenses$604$5,361-$5,965
Travel$366$2,477-$2,843
Insurance-$2,707-$2,707
Other Expenses$1,744$142$484$484
Total Functional Expenses$349,715$101,146$14,555$465,416

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$465,416
Total Expenses per Audited Statements$462,529
Expenses per Audited Statements$459,979
Expenses Not Reported on Financial Statements$5,437
Other Expense Adjustments$5,437
Expenses Not Reported on Form 990$2,550
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,524
Fundraising Direct Expenses$3,376
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$15,524$15,524$3,376$12,148
Total Events$15,524$15,524$3,376$12,148
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 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 governing body review Part VI line 11

Form 990 is provided to the board who reviews and approves for filing.

Conflict of interest policy compliance Part VI line 12C

Continuous and ongoing review

CEO executive director top management comp Part VI line 15A

Compensation determinations are made by the board using comparability data. The deliberations and decisions are documented in the board minutes.

Other officer or key employee compensation Part VI line 15B

Compensation determinations are made by the board using comparability data.

Governing documents etc available to public Part VI line 19

Governing documents are available to the public upon request by visiting the organizations offices.

Filing and Contact Details

Filer

Filer Name
Elementz
EIN
04-3698700
Address
1640 Race Street, Cincinnati, OH 45202

Signing Officer

Name
Tom Kent
Title
Managing Direct
Phone
5137215800
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
10
Volunteers
15

Preparer

Firm
Kathleen F Wesp CPA
Address
223 SW 40TH ST, CAPE CORAL, FL 33914
Preparer
Kathleen F Wesp CPA
Phone
5133784046
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt083301
IRS990/LandBldgEquipBasisNetGrp/BOYAmt050318
IRS990/LandBldgEquipBasisNetGrp/EOYAmt047504
IRS990/LandBldgEquipCostOrOtherBssAmt0130805
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02294
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Inspire and engage inner city youth through innovative hip hop arts program, leadership development and community building
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0200353
IRS990/NetAssetsOrFundBalancesEOYAmt0225217
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt012148
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt012148
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0200353
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0225217
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt04623
IRS990/OccupancyGrp/ProgramServicesAmt042673
IRS990/OccupancyGrp/TotalAmt047296
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05361
IRS990/OfficeExpensesGrp/ProgramServicesAmt0604
IRS990/OfficeExpensesGrp/TotalAmt05965
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02742
IRS990/OtherAssetsTotalGrp/EOYAmt02742
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02198
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0110
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt038248
IRS990/OtherEmployeeBenefitsGrp/TotalAmt040556
IRS990/OtherExpensesGrp/Desc0Program supplies
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Fundraising
IRS990/OtherExpensesGrp/FundraisingAmt0484
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0142
IRS990/OtherExpensesGrp/ProgramServicesAmt032852
IRS990/OtherExpensesGrp/ProgramServicesAmt11744
IRS990/OtherExpensesGrp/TotalAmt032994
IRS990/OtherExpensesGrp/TotalAmt11744
IRS990/OtherExpensesGrp/TotalAmt2484
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011030
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt070870
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0150128
IRS990/OtherSalariesAndWagesGrp/TotalAmt0232028
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0798
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05041
IRS990/PayrollTaxesGrp/ProgramServicesAmt09438
IRS990/PayrollTaxesGrp/TotalAmt015277
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711190
IRS990/ProgramServiceRevenueGrp/Desc0WorkshopPerformance
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt056741
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt056741
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0465800
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03600
IRS990/PYOtherExpensesAmt0171567
IRS990/PYOtherRevenueAmt05949
IRS990/PYProgramServiceRevenueAmt038807
IRS990/PYRevenuesLessExpensesAmt0114748
IRS990/PYSalariesCompEmpBnftPaidAmt0220641
IRS990/PYTotalExpensesAmt0395808
IRS990/PYTotalRevenueAmt0510556
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt024864
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0421391
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0463763
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0334354
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0304676
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0286196
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01810380
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84600
IRS990ScheduleA/PublicSupportPY170Pct00.82960
IRS990ScheduleA/PublicSupportTotal170Amt01531544
IRS990ScheduleA/SubstantialContributorsTotAmt0278836
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0421391
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0463763
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0334354
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0304676
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0286196
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01810380
IRS990ScheduleA/TotalSupportAmt01810380
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt02550
IRS990ScheduleD/DonatedServicesUseFcltsAmt02550
IRS990ScheduleD/EquipmentGrp/BookValueAmt047504
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083301
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0130805
IRS990ScheduleD/ExpensesNotReportedAmt02550
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05437
IRS990ScheduleD/ExpensesSubtotalAmt0459979
IRS990ScheduleD/OtherExpensesNotIncludedAmt05437
IRS990ScheduleD/OtherRevenueAmt03551
IRS990ScheduleD/RevenueNotReportedAmt06101
IRS990ScheduleD/RevenueSubtotalAmt0490280
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047504
IRS990ScheduleD/TotalExpensesPerForm990Amt0465416
IRS990ScheduleD/TotalRevenuePerForm990Amt0490280
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0496381
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0462529
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03376
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fundraising
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015524
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015524
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015524
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015524
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012148
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03376
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03376
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010093
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarship funds provided for Higher Learning
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Provide scholarship funds to qualified individuals
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990/ScheduleJRequiredInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.85$1.93$3.92$3.68$4.76$1.08
2023Detailed filing. Detailed filing data is available for this year.$6.73$1.73$5.00$5.82$5.39$0.43
2022Detailed filing. Detailed filing data is available for this year.$6.02$1.45$4.57$6.39$5.74$0.65
2021Detailed filing. Detailed filing data is available for this year.$5.47$1.55$3.92$7.16$7.36$0.20
2020Detailed filing. Detailed filing data is available for this year.$5.70$1.59$4.12$6.26$5.35$0.91
2019Detailed filing. Detailed filing data is available for this year.$2.27$0.01$2.25$4.90$4.65$0.25
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$5.11$3.96$1.15
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$3.67$3.45$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$3.48$3.49$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.65$3.25$3.04$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$3.24$3.27$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.56$0.08$0.49$2.88$2.71$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.10$0.31$2.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.41$0.15$2.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.40$0.32$1.99$2.00$0.00