Civic Intelligence

Zaharis Elementary Parent Teacher Organization

990EZ • Fiscal year 2018 • EIN 14-1846932

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 16, 2018

Organization ProfileN/A
9410 E Mckellips RoadMesa, AZ 85207

(480) 241-4211

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

23rd percentile

-16%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-84%

Faster revenue growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$65,777

Down $12,736 (-16%) from 2017

Net Assets

Down

$65,777

Down $12,736 (-16%) from 2017

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin13th percentile

Revenue

Down

$6,278

Down $33,276 (-84%) from 2017

Expenses

Up

$8,000

Up $1,022 (+15%) from 2017

Net Income

Down

-$1,722

Down $34,298 (-105%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$80K$60K$40K$20K$0Assets 2012: $25,090Liabilities 2012: $02012Assets 2013: $23,173Liabilities 2013: $02013Assets 2014: $12,795Liabilities 2014: $02014Assets 2015: $36,522Net Assets 2015: $36,5222015Assets 2016: $45,937Net Assets 2016: $45,9372016Assets 2017: $78,513Net Assets 2017: $78,5132017Assets 2018: $65,777Net Assets 2018: $65,7772018Assets 2019: $74,739Net Assets 2019: $74,7392019Assets 2020: $70,691Net Assets 2020: $70,6912020Assets 2021: $66,333Net Assets 2021: $66,3332021Assets 2022: $48,270Net Assets 2022: $48,2702022

Highlighted filing

2018

Assets$65,777
Liabilities-
Net Assets$65,777
Open 2018 Filing

Operations Trend

Revenue Growth3rd percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2012: $28,164Expenses 2012: $28,124Net Income 2012: $402012Revenue 2013: $26,795Expenses 2013: $28,712Net Income 2013: -$1,9172013Revenue 2014: $37,851Expenses 2014: $48,229Net Income 2014: -$10,3782014Revenue 2015: $40,705Expenses 2015: $16,978Net Income 2015: $23,7272015Revenue 2016: $68,623Expenses 2016: $59,208Net Income 2016: $9,4152016Revenue 2017: $39,554Expenses 2017: $6,978Net Income 2017: $32,5762017Revenue 2018: $6,278Expenses 2018: $8,000Net Income 2018: -$1,7222018Revenue 2019: $43,952Expenses 2019: $39,687Net Income 2019: $4,2652019Revenue 2020: $17,766Expenses 2020: $21,814Net Income 2020: -$4,0482020Revenue 2021: -$7,0612021Revenue 2022: $5,826Expenses 2022: $9,681Net Income 2022: -$3,8552022

Highlighted filing

2018

Revenue$6,278
Expenses$8,000
Net Income-$1,722
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 16, 2018
Return Version
2017v2.2
Gross Receipts
$116,756
Mission and Program Overview

Mission

SUPPORT SCHOOL ACTIVITES

Support school activities

Program Services

DescriptionGrantsExpenses
0-$65,922
SUPPORTED SCHOOL THROUGH EXPENDITURES INCLUDING: GROUNDS IMPROVEMENTS BENEFITTING 750+ STUDENTS-$25,690
TEACHER AND DEPARTMENT ALLOTMENTS INCLUDING EDUCATIONAL FIELD TRIPS FOR THE STUDENTS$1,000$17,757
FUNDED CARNIVAL THEREBY PROMOTING ZAHARIS ELEMENTARY SOCIAL EVENT TO BRING TOGETHER THE ZAHARIS COMMUNITY AND THE LOCAL SURROUNDING COMMUNITY BY PROVIDING A SAFE AND FUN FAMILY ACTIVITY BENEFITTING 2000+ PEOPLE-$9,123
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KELLI NELSON BONDPresidentPT$0--
SARAH MASONTreasurerPT$0--
BECCA BRADDOCKVice PresidentPT$0--
CHARIS CALLSecretaryPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gold Canyon$38,550$38,550-$38,550
Student Council$27,310$27,310-$27,310
Total Events$115,756$115,756-$115,756
Filing and Contact Details

Filer

Filer Name
Zaharis Elementary Parent Teacher Organization
EIN
14-1846932
Phone
4802414211
Address
9410 E MCKELLIPS ROAD, MESA, AZ 85207

Signing Officer

Name
Sarah Mason
Title
Treasurer
Phone
4802414211
Signed
2018-08-16

Preparer

Firm
Jkr Accounting
Address
10058 E Jensen Street, Mesa, AZ 85207
Preparer
Joyce Golladay
Phone
4809262233
Supplemental Narrative

Additional Explanations

Pt III, Line 31

“Fundraising including boxtops for education, gold canyon fundraiser, community partners, harkins theatres,fund run, yearbook and student council”

Form 990EZ, Part I, Line 10

“Support school activities; classroom supplies; zaharis elementary school: 9410 e mckellips road, mes”

Raw XML Appendix176 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/PersonNm0SARAH MASON
IRS990EZ/BooksInCareOfDetail/PhoneNum04802414211
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08733 E FAIRBROOK CIRCLE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MESA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd085207
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt067499
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt065777
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01000
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1722
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067499
IRS990EZ/Form990TotalAssetsGrp/EOYAmt065777
IRS990EZ/FundraisingGrossIncomeAmt0115756
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt08000
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0116756
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt067499
IRS990EZ/NetAssetsOrFundBalancesEOYAmt065777
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt067499
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt065777
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt320.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KELLI NELSON BOND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SARAH MASON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BECCA BRADDOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHARIS CALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT SCHOOL ACTIVITIES
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORTED SCHOOL THROUGH EXPENDITURES INCLUDING: GROUNDS IMPROVEMENTS BENEFITTING 750+ STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TEACHER AND DEPARTMENT ALLOTMENTS INCLUDING EDUCATIONAL FIELD TRIPS FOR THE STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2FUNDED CARNIVAL THEREBY PROMOTING ZAHARIS ELEMENTARY SOCIAL EVENT TO BRING TOGETHER THE ZAHARIS COMMUNITY AND THE LOCAL SURROUNDING COMMUNITY BY PROVIDING A SAFE AND FUN FAMILY ACTIVITY BENEFITTING 2000+ PEOPLE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt30
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt025690
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt117757
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt29123
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt365922
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0110478
IRS990EZ/SpecialEventsNetIncomeLossAmt05278
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt08000
IRS990EZ/TotalProgramServiceExpensesAmt0118492
IRS990EZ/TotalRevenueAmt06278
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt027000
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0115756
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt092604
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0102595
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt090863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt067610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0469428
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt056
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0496428
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0116756
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt093604
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0127595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt090863
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt067610
IRS990ScheduleA/Total509Grp/TotalAmt0496428
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0496484
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLD CANYON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0STUDENT COUNCIL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt027310
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt049896
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0115756
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt027310
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt049896
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0115756
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0115756
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt013
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING INCLUDING BOXTOPS FOR EDUCATION, GOLD CANYON FUNDRAISER, COMMUNITY PARTNERS, HARKINS THEATRES,FUND RUN, YEARBOOK AND STUDENT COUNCIL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPPORT SCHOOL ACTIVITIES; CLASSROOM SUPPLIES; ZAHARIS ELEMENTARY SCHOOL: 9410 E MCKELLIPS ROAD, MES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 10
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH MASON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04802414211
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ZAHARIS ELEMENTARY PARENT TEACHER ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0ZAHA
ReturnHeader/Filer/EIN0141846932
ReturnHeader/Filer/PhoneNum04802414211
ReturnHeader/Filer/USAddress/AddressLine1Txt09410 E MCKELLIPS ROAD
ReturnHeader/Filer/USAddress/CityNm0MESA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085207
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0789AC0BD8C2C3E3F9EF6C27CD36120469B344406
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0789AC0BD8C2C3E3F9EF6C27CD36120469B344406
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.167.238.176
ReturnHeader/FilingSecurityInformation/IPDt02018-08-24
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm013:20:45
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JKR ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010058 E Jensen Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mesa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085207
ReturnHeader/PreparerPersonGrp/PhoneNum04809262233
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOYCE GOLLADAY
ReturnHeader/ReturnTs02018-08-24T13:20:53-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$65,777
Liabilities
-
Net assets
$65,777
Revenue
$6,278
Expenses
$8,000
Net income
-$1,722
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.3$48.3$5.83$9.68$3.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$66.3$66.3$7.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$70.7$70.7$17.8$21.8$4.05
2019Detailed filing. Detailed filing data is available for this year.$74.7$74.7$44.0$39.7$4.27
2018Detailed filing. Detailed filing data is available for this year.$65.8$65.8$6.28$8.00$1.72
2017Detailed filing. Detailed filing data is available for this year.$78.5$78.5$39.6$6.98$32.6
2016Detailed filing. Detailed filing data is available for this year.$45.9$45.9$68.6$59.2$9.42
2015Detailed filing. Detailed filing data is available for this year.$36.5$36.5$40.7$17.0$23.7
2014Summary only. Only limited summary data is available for this year.$12.8$0.00$37.9$48.2$10.4
2013Summary only. Only limited summary data is available for this year.$23.2$0.00$26.8$28.7$1.92
2012Summary only. Only limited summary data is available for this year.$25.1$0.00$28.2$28.1$0.04