Civic Intelligence

Dfacares Foundation

990 • Fiscal year 2022 • EIN 20-3415730

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

1405 N 98th StreetKansas City, KS 66111

(816) 801-6455

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

10th percentile

-32%

Higher net margin than 10% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

2nd percentile

-41%

Faster asset growth than 2% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$445,231

Down $313,116 (-41%) from 2021

Net Assets

Down

$445,231

Down $313,116 (-41%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$971,241

Up $94,027 (+11%) from 2021

Expenses

Up

$1,284,357

Up $331,220 (+35%) from 2021

Net Income

Down

-$313,116

Down $237,193 (-312%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $311,496Liabilities 2010: $0Net Assets 2010: $311,4962010Assets 2011: $351,146Liabilities 2011: $0Net Assets 2011: $351,1462011Assets 2012: $393,142Liabilities 2012: $0Net Assets 2012: $393,1422012Assets 2013: $438,689Liabilities 2013: $0Net Assets 2013: $438,6892013Assets 2014: $482,527Liabilities 2014: $0Net Assets 2014: $482,5272014Assets 2015: $473,310Liabilities 2015: $0Net Assets 2015: $473,3102015Assets 2016: $505,576Liabilities 2016: $0Net Assets 2016: $505,5762016Assets 2017: $542,598Liabilities 2017: $0Net Assets 2017: $542,5982017Assets 2018: $551,478Liabilities 2018: $0Net Assets 2018: $551,4782018Assets 2019: $607,390Liabilities 2019: $0Net Assets 2019: $607,3902019Assets 2020: $834,270Liabilities 2020: $0Net Assets 2020: $834,2702020Assets 2021: $758,347Liabilities 2021: $0Net Assets 2021: $758,3472021Assets 2022: $445,231Liabilities 2022: $0Net Assets 2022: $445,2312022Assets 2023: $467,825Liabilities 2023: $0Net Assets 2023: $467,8252023Assets 2024: $697,116Liabilities 2024: $0Net Assets 2024: $697,1162024

Highlighted filing

2022

Assets$445,231
Liabilities$0
Net Assets$445,231

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $280,7532010Revenue 2011: $70,393Expenses 2011: $30,743Net Income 2011: $39,6502011Expenses 2012: $33,5112012Revenue 2013: $149,449Expenses 2013: $103,902Net Income 2013: $45,5472013Revenue 2014: $121,900Expenses 2014: $78,062Net Income 2014: $43,8382014Revenue 2015: $161,955Expenses 2015: $171,172Net Income 2015: -$9,2172015Revenue 2016: $166,181Expenses 2016: $133,915Net Income 2016: $32,2662016Revenue 2017: $412,683Expenses 2017: $375,661Net Income 2017: $37,0222017Revenue 2018: $166,236Expenses 2018: $157,356Net Income 2018: $8,8802018Revenue 2019: $329,925Expenses 2019: $274,013Net Income 2019: $55,9122019Revenue 2020: $1,112,591Expenses 2020: $885,711Net Income 2020: $226,8802020Revenue 2021: $877,214Expenses 2021: $953,137Net Income 2021: -$75,9232021Revenue 2022: $971,241Expenses 2022: $1,284,357Net Income 2022: -$313,1162022Revenue 2023: $940,837Expenses 2023: $918,243Net Income 2023: $22,5942023Revenue 2024: $595,539Expenses 2024: $366,247Net Income 2024: $229,2922024

Highlighted filing

2022

Revenue$971,241
Expenses$1,284,357
Net Income-$313,116
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,025,528
Mission and Program Overview

Mission

To provide disaster relief through product and monetary donation, and invest in the future of our industry with scholarships to students looking to pursue careers in dairy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$753,347$445,231▼ $308,116
Prepaid Expenses and Deferred Charges$5,000--
Total Assets$758,347$445,231▼ $313,116
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$758,347$445,231▼ $313,116
Total Net Assets Fund Balance$758,347$445,231▼ $313,116
Total Liabilities and Net Assets / Fund Balance$758,347$445,231▼ $313,116
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron SheltonChairman
Patty BikowskyFormer Vice Chairman
Byron LehmanVice Chairman
Brian HullDirector
Bruce BartleuDirector
Jackie KlippensteinDirector
Jill LombardDirector
Judd ChambersDirector
Neil HoffDirector
Paul Van WarmerdamDirector
Marjie KnustSecretary
Kevin CodyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,020,506
Program Service Revenue
$0
Investment Income
$5,022
Other Revenue
$-54,287
All Other Contributions
$854,027
Change in Net Assets
$-313,116

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$422,413Fair Market Value (FMV)
Total Noncash Contributions1$422,413-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,152,724
Other Expenses$131,633
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$997,325--$997,325
Grants to Domestic Individuals$155,399--$155,399
Other Expenses$131,633--$131,633
Total Functional Expenses$1,284,357$0$0$1,284,357
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Red CrossWoodward, OK501c3Grant Making$55,000
Every Meal ProgramRoseville, MN501c3Grant Making$10,000
Gift of Life HouseRochester, MN501c3Grant Making$10,000
Saukville Community Food PantrySaukville, WI501c3Grant Making$10,000
St Paul Youth ServicesSaint Paul, MN501c3Grant Making$10,000
The Humanity AllianceVictoria, MN501c3Grant Making$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$54,287
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$166,479---
Total Events$166,479-$54,287$-54,287
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
No
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

A copy of the tax return is provided to an officer of the organization to review and approve. Once the officer approves the return, it is filed.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Dfacares Foundation
EIN
20-3415730
Phone
8168016455
Address
1405 N 98TH STREET, KANSAS CITY, KS 66111

Signing Officer

Name
Kevin Cody
Title
Treasurer
Phone
9134926008
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Cody
Formed
2005
Legal Domicile
Ks
Voting Board Members
11
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Bridgebuilder Tax and Legal Services Pa
Address
9325 PFLUMM RD, LENEXA, KS 66215
Preparer
Tyler J Dohogne
Phone
9134926008
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt028113
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt068279
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt072779
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0141058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt081
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02716
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011822
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt028113
IRS990ScheduleA/InvestmentIncomeCYPct00.00740
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98470
IRS990ScheduleA/PublicSupportPY509Pct00.98230
IRS990ScheduleA/PublicSupportTotal509Amt03715977
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt01710
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt03195
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt021499
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01590
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01565
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt029559
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01020506
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0914996
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01193109
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0386382
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0230543
IRS990ScheduleA/Total509Grp/TotalAmt03745536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01025528
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0915077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01195825
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0398204
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0239015
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03773649
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/ScheduleBRequiredInd01
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0166479
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0166479
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt054287
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0166479
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0166479
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-54287
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt054287
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt054287
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt067500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt162000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1DISASTER ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt050
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt135
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1FMV
IRS990ScheduleI/RecipientTable/CashGrantAmt055000
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/CashGrantAmt410000
IRS990ScheduleI/RecipientTable/CashGrantAmt510000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501C3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GRANT MAKING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GRANT MAKING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GRANT MAKING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3GRANT MAKING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4GRANT MAKING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5GRANT MAKING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0AMERICAN RED CROSS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1EVERY MEAL PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2THE HUMANITY ALLIANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3ST PAUL YOUTH SERVICES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4SAUKVILLE COMMUNITY FOOD PANTRY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5GIFT OF LIFE HOUSE
IRS990ScheduleI/RecipientTable/RecipientEIN0730579224
IRS990ScheduleI/RecipientTable/RecipientEIN1800919680
IRS990ScheduleI/RecipientTable/RecipientEIN2832358013
IRS990ScheduleI/RecipientTable/RecipientEIN3411316444
IRS990ScheduleI/RecipientTable/RecipientEIN4453248143
IRS990ScheduleI/RecipientTable/RecipientEIN5511495845
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01209 9TH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12723 PATTON ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt27600 VICTORIA DR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt32100 WILSON AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4166 W DEKORA ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5705 2ND ST SW
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WOODWARD
IRS990ScheduleI/RecipientTable/USAddress/CityNm1ROSEVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm2VICTORIA
IRS990ScheduleI/RecipientTable/USAddress/CityNm3SAINT PAUL
IRS990ScheduleI/RecipientTable/USAddress/CityNm4SAUKVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm5ROCHESTER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4WI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd073801
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd155113
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd255386
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd355119
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd453080
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd555902
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc3FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc4FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc5FMV
IRS990ScheduleI/Total501c3OrgCnt06
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0MILK
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X

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.$0.70$0.00$0.70$0.60$0.37$0.23
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.94$0.92$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.97$1.28$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.88$0.95$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$1.11$0.89$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.33$0.27$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.17$0.16$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.41$0.38$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.17$0.13$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.16$0.17$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.12$0.08$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.15$0.10$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.00$0.39$0.03
2011Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$0.07$0.03$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$0.28