Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2017 • EIN 16-0348423

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 02, 2017

PO Box 607Bath, NY 14810

(607) 776-6623

Siviq Scores

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

Liabilities / Assets

49th percentile

0.02x

Higher debt load relative to assets than 49% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.04x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

63rd percentile

$3,100

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Asset Growth

85th percentile

10%

Faster asset growth than 85% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$504,115

Up $46,434 (+10%) from 2016

Net Assets

Up

$491,855

Up $45,560 (+10%) from 2016

Liabilities

Up

$12,260

Up $874 (+7.7%) from 2016

Revenue

Up

$296,991

Up $30,630 (+11%) from 2016

Expenses

Down

$251,430

Down $12,966 (-4.9%) from 2016

Net Income

Up

$45,561

Up $43,596 (+2219%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $473,526Liabilities 2011: $14,396Net Assets 2011: $459,1302011Assets 2012: $467,734Liabilities 2012: $11,584Net Assets 2012: $456,1502012Assets 2013: $465,758Liabilities 2013: $14,754Net Assets 2013: $451,0042013Assets 2014: $469,126Liabilities 2014: $17,229Net Assets 2014: $451,8972014Assets 2015: $458,302Liabilities 2015: $13,972Net Assets 2015: $444,3302015Assets 2016: $457,681Liabilities 2016: $11,386Net Assets 2016: $446,2952016Assets 2017: $504,115Liabilities 2017: $12,260Net Assets 2017: $491,8552017Assets 2018: $524,930Liabilities 2018: $13,784Net Assets 2018: $511,1462018Assets 2019: $539,263Liabilities 2019: $16,259Net Assets 2019: $523,0042019Assets 2020: $542,004Liabilities 2020: $7,049Net Assets 2020: $534,9552020Assets 2021: $579,044Liabilities 2021: $4,394Net Assets 2021: $574,6502021Assets 2022: $593,990Liabilities 2022: $7,511Net Assets 2022: $586,4792022Assets 2023: $545,011Liabilities 2023: $12,504Net Assets 2023: $532,5072023Assets 2024: $534,618Liabilities 2024: $5,032Net Assets 2024: $529,5862024Assets 2025: $582,470Liabilities 2025: $13,740Net Assets 2025: $568,7302025

Highlighted filing

2017

Assets$504,115
Liabilities$12,260
Net Assets$491,855

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $225,9602011Expenses 2012: $227,8102012Expenses 2013: $235,2392013Revenue 2014: $207,800Expenses 2014: $206,907Net Income 2014: $8932014Revenue 2015: $250,328Expenses 2015: $257,895Net Income 2015: -$7,5672015Revenue 2016: $266,361Expenses 2016: $264,396Net Income 2016: $1,9652016Revenue 2017: $296,991Expenses 2017: $251,430Net Income 2017: $45,5612017Revenue 2018: $276,661Expenses 2018: $257,370Net Income 2018: $19,2912018Revenue 2019: $271,890Expenses 2019: $260,032Net Income 2019: $11,8582019Revenue 2020: $297,284Expenses 2020: $285,333Net Income 2020: $11,9512020Revenue 2021: $250,960Expenses 2021: $211,265Net Income 2021: $39,6952021Revenue 2022: $246,316Expenses 2022: $234,487Net Income 2022: $11,8292022Revenue 2023: $217,659Expenses 2023: $271,631Net Income 2023: -$53,9722023Revenue 2024: $253,142Expenses 2024: $256,063Net Income 2024: -$2,9212024Revenue 2025: $324,539Expenses 2025: $285,395Net Income 2025: $39,1442025

Highlighted filing

2017

Revenue$296,991
Expenses$251,430
Net Income$45,561
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 2, 2017
Return Version
2016v3.0
Gross Receipts
$891,781
Mission and Program Overview

Mission

The organization is a fraternal society operating under the lodge system, chartered by the benevolent and protective order of the elks. Its purpose is to promote the welfare of its members, enhance patriotism and good fellowship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$375,601$414,943▲ $39,342
Land, Buildings, and Equipment, Net$68,676$73,318▲ $4,642
Inventories for Sale or Use$13,103$15,554▲ $2,451
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Total Assets$457,680$504,115▲ $46,435
Liabilities
Deferred Revenue$7,685$7,659▼ $26
Accounts Payable and Accrued Expenses$3,701$4,601▲ $900
Total Liabilities$11,386$12,260▲ $874
Net Assets / Fund Balance
Unrestricted Net Assets$421,132$449,352▲ $28,220
Temporarily Rstr Net Assets$25,162$42,503▲ $17,341
Total Net Assets Fund Balance$446,294$491,855▲ $45,561
Total Liabilities and Net Assets / Fund Balance$457,680$504,115▲ $46,435

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$49,800$440,845$490,645
Equipment-$128,274$128,274
Land$23,518-$23,518
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dale HareSecretaryPT$3,100$3,100
Martha WraightTreasurerPT$2,817$2,817

Board Members and Trustees

NameTitle
Douglas BuckleyTrustee
George MckinleyTrustee
Marc ShuartTrustee
Michael KnightTrustee
Robert WheelerTrustee
Reggie HoffmanChaplain
Guy McglynnEsquire
Robert GelderEsteemed Lea
James SmithEsteemed Lec
Judith McglynnEsteemed Loy
Rew Van AttaExalted Rule
Michael DowdInner Guard
Roger KnowlesTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$54,068
Program Service Revenue
$0
Investment Income
$2,339
Other Revenue
$240,584
All Other Contributions
$20,659
Change in Net Assets
$45,561
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,440
Salaries, Compensation, and Employee Benefits$106,990
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,478--$90,478
All Other Expenses$24,201--$24,201
Occupancy$15,481--$15,481
Other Expenses$12,363--$12,363
Insurance$12,260--$12,260
Payments to Affiliates$10,944--$10,944
Payroll Taxes$10,595--$10,595
Office Expenses$7,065--$7,065
Depreciation Depletion$6,158--$6,158
Current Officers, Directors, Trustees, and Key Employees$5,917--$5,917
Conferences and Meetings$4,003--$4,003
Fees for Services Accounting$2,200--$2,200
Total Functional Expenses$251,430$0$0$251,430
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$578,821
Gaming Direct Expenses$489,886
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization reported 777 members at the end of the fiscal year.

Form 990, Page 6, Part VI, Line 7A

All members of the organization can elect the governing board.

Form 990, Page 6, Part VI, Line 7B

Members vote on all decisions and recommendations of the board except for emergency situations.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the finance committee.

Form 990, Page 6, Part VI, Line 19

All governing documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Bpoe Lodge 1547
EIN
16-0348423
Phone
6077766623
Address
PO BOX 607, BATH, NY 14810

Signing Officer

Name
Rew Van Atta
Title
Exalted Ruler
Phone
6077766623
Signed
2017-06-02

Organization Details

Principal Officer
Rew Van Atta
Formed
1935
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
15
Volunteers
50

Preparer

Firm
Wheat & Fitzpatrick
Address
6 GANSEVOORT ST, BATH, NY 14810
Preparer
Charles H Wheat
Phone
6077764308
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization is a fraternal society operating under the lodge system, chartered by the benevolent and protective order of the elks. Its purpose is to promote the welfare of its members, enhance patriotism and good fellowship.

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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1CHARITABLE DONATIONS
IRS990/OtherExpensesGrp/Desc2FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc3COST OF ACTIVITIES
IRS990/OtherExpensesGrp/ProgramServicesAmt022456
IRS990/OtherExpensesGrp/ProgramServicesAmt114129
IRS990/OtherExpensesGrp/ProgramServicesAmt213180
IRS990/OtherExpensesGrp/ProgramServicesAmt312363
IRS990/OtherExpensesGrp/TotalAmt022456
IRS990/OtherExpensesGrp/TotalAmt114129
IRS990/OtherExpensesGrp/TotalAmt213180
IRS990/OtherExpensesGrp/TotalAmt312363
IRS990/OtherRevenueMiscGrp/Desc0ACTIVITIES
IRS990/OtherRevenueMiscGrp/Desc1LODGE DINNERS
IRS990/OtherRevenueMiscGrp/Desc2ATM MACHINE INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014954
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt111690
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt23520
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014954
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111690
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23520
IRS990/OtherRevenueTotalAmt033723
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt090478
IRS990/OtherSalariesAndWagesGrp/TotalAmt090478
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt010944
IRS990/PaymentsToAffiliatesGrp/TotalAmt010944
IRS990/PayrollTaxesGrp/ProgramServicesAmt010595
IRS990/PayrollTaxesGrp/TotalAmt010595
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0REW VAN ATTA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0EXPENSES OF THE BELL JAR AND TICKET ACCOUNT
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt080386
IRS990/ProgSrvcAccomActy3Grp/Desc0LODGE ACTIVITY EXPENSES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt088162
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt053249
IRS990/PYInvestmentIncomeAmt03737
IRS990/PYOtherExpensesAmt0157160
IRS990/PYOtherRevenueAmt0209375
IRS990/PYRevenuesLessExpensesAmt01965
IRS990/PYSalariesCompEmpBnftPaidAmt0107236
IRS990/PYTotalExpensesAmt0264396
IRS990/PYTotalRevenueAmt0266361
IRS990/ReconcilationRevenueExpnssAmt045561
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04510
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0375601
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0414943
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt049800
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0440845
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0490645
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128274
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0128274
IRS990ScheduleD/LandGrp/BookValueAmt023518
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt023518
IRS990ScheduleD/TotalBookValueLandBuildingsAmt073318
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0406881
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0406881
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0489886
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0578821
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0578821
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt088935
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesPullTabsAmt043297
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt043297
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt039708
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt039708
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JEFF JAMES
IRS990ScheduleG/GamingManagerServicesProvTxt0RECONCILES GAMES / PURCHASES ITEMS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MARTHA WRAIGHT
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt019 LIBERTY ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BATH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014810
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A FRATERNAL SOCIETY OPERATING UNDER THE LODGE SYSTEM, CHARTERED BY THE BENEVOLENT AND PROTECTIVE ORDER OF THE ELKS. ITS PURPOSE IS TO PROMOTE THE WELFARE OF ITS MEMBERS, ENHANCE PATRIOTISM AND GOOD FELLOWSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REPORTED 777 MEMBERS AT THE END OF THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF THE ORGANIZATION CAN ELECT THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS VOTE ON ALL DECISIONS AND RECOMMENDATIONS OF THE BOARD EXCEPT FOR EMERGENCY SITUATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS REVIEWED BY THE FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt025162
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt042503
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0457680
IRS990/TotalAssetsEOYAmt0504115
IRS990/TotalAssetsGrp/BOYAmt0457680
IRS990/TotalAssetsGrp/EOYAmt0504115
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt054068
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0251430
IRS990/TotalFunctionalExpensesGrp/TotalAmt0251430
IRS990/TotalGrossUBIAmt04510
IRS990/TotalLiabilitiesBOYAmt011386
IRS990/TotalLiabilitiesEOYAmt012260
IRS990/TotalLiabilitiesGrp/BOYAmt011386
IRS990/TotalLiabilitiesGrp/EOYAmt012260
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0446294
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0491855
IRS990/TotalProgramServiceExpensesAmt0251430
IRS990/TotalReportableCompFromOrgAmt05917
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0238413
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0296991
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04510
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0457680
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0504115
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0421132

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$0.14$5.69$3.25$2.85$0.39
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.35$0.05$5.30$2.53$2.56$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$0.13$5.33$2.18$2.72$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.94$0.08$5.86$2.46$2.34$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$0.04$5.75$2.51$2.11$0.40
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$0.07$5.35$2.97$2.85$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$0.16$5.23$2.72$2.60$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.14$5.11$2.77$2.57$0.19
2017Detailed filing. Detailed filing data is available for this year.$5.04$0.12$4.92$2.97$2.51$0.46
2016Detailed filing. Detailed filing data is available for this year.$4.58$0.11$4.46$2.66$2.64$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.14$4.44$2.50$2.58$0.08
2014Detailed filing. Detailed filing data is available for this year.$4.69$0.17$4.52$2.08$2.07$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.15$4.51$2.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$0.12$4.56$2.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.74$0.14$4.59$2.26