Civic Intelligence

San Francisco Studio School of Drawing Painting Photography

990EZ • Fiscal year 2016 • EIN 20-4972499

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 10, 2016

Organization ProfileWWW.SFSTUDIOSCHOOL.ORG
PO Box475016San Francisco, CA 94147

(415) 398-4300

Siviq Scores

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

Liabilities / Assets

100th percentile

66.08x

Higher debt load relative to assets than 100% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

95th percentile

0.95x

Higher debt load relative to revenue than 95% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

91st percentile

47%

Higher net margin than 91% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

90th percentile

$41,538

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

11th percentile

-41%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

91st percentile

77%

Faster revenue growth than 91% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$2,827

Down $2,003 (-41%) from 2015

Net Assets

Up

-$183,993

Up $91,827 (+33%) from 2015

Liabilities

Down

$186,820

Down $93,830 (-33%) from 2015

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin91st percentile

Revenue

Up

$196,487

Up $85,653 (+77%) from 2015

Expenses

Down

$104,660

Down $50,294 (-32%) from 2015

Net Income

Up

$91,827

Up $135,947 (+308%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$400K$200K$0-$200K-$400KAssets 2011: $49,393Liabilities 2011: $26,8622011Assets 2012: $54,332Liabilities 2012: $82,290Net Assets 2012: -$27,9582012Assets 2013: $61,820Liabilities 2013: $158,260Net Assets 2013: -$96,4402013Assets 2014: $50,570Liabilities 2014: $282,270Net Assets 2014: -$231,7002014Assets 2015: $4,830Liabilities 2015: $280,650Net Assets 2015: -$275,8202015Assets 2016: $2,827Liabilities 2016: $186,820Net Assets 2016: -$183,9932016Assets 2017: $8,619Liabilities 2017: $100,656Net Assets 2017: -$92,0372017Assets 2018: $3,780Liabilities 2018: $65,729Net Assets 2018: -$61,9492018Assets 2019: $2,163Liabilities 2019: $57,889Net Assets 2019: -$55,7262019Assets 2020: $766Liabilities 2020: $58,094Net Assets 2020: -$57,3282020Assets 2021: $7,979Liabilities 2021: $57,899Net Assets 2021: -$49,9202021Assets 2022: $3,673Liabilities 2022: $57,995Net Assets 2022: -$54,3222022Assets 2023: $4,055Liabilities 2023: $58,121Net Assets 2023: -$54,0662023Assets 2024: $3,490Liabilities 2024: $57,933Net Assets 2024: -$54,4432024

Highlighted filing

2016

Assets$2,827
Liabilities$186,820
Net Assets-$183,993
Open 2016 Filing

Operations Trend

Revenue Growth91st percentile

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

$300K$200K$100K$0-$100K-$200KRevenue 2011: $195,159Expenses 2011: $239,857Net Income 2011: -$44,6982011Revenue 2012: $199,261Expenses 2012: $249,750Net Income 2012: -$50,4892012Revenue 2013: $185,449Expenses 2013: $253,931Net Income 2013: -$68,4822013Revenue 2014: $127,457Expenses 2014: $262,717Net Income 2014: -$135,2602014Revenue 2015: $110,834Expenses 2015: $154,954Net Income 2015: -$44,1202015Revenue 2016: $196,487Expenses 2016: $104,660Net Income 2016: $91,8272016Revenue 2017: $198,319Expenses 2017: $106,363Net Income 2017: $91,9562017Revenue 2018: $138,597Expenses 2018: $108,509Net Income 2018: $30,0882018Revenue 2019: $89,216Expenses 2019: $82,993Net Income 2019: $6,2232019Revenue 2020: $26,034Expenses 2020: $27,636Net Income 2020: -$1,6022020Revenue 2021: $15,763Expenses 2021: $8,355Net Income 2021: $7,4082021Revenue 2022: $5,135Expenses 2022: $9,537Net Income 2022: -$4,4022022Revenue 2023: $8,765Expenses 2023: $8,509Net Income 2023: $2562023Revenue 2024: $7,750Expenses 2024: $8,127Net Income 2024: -$3772024

Highlighted filing

2016

Revenue$196,487
Expenses$104,660
Net Income$91,827
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$196,487
Mission and Program Overview

Mission

ART EDUCATION

Program Services

DescriptionGrantsExpenses
SCHOOL OFFERS A YEARLY TRIMESTER PROGRAM IN THE VISUAL ARTS WHICH IS COMPRISED OF LECTURES STUDIO WORKCRITICAL STUDIES REGULAR INSTRUCTIONS FOR 30-40 STUDENTS ANNUALLY-$37,971
SCHOOL OFFERS AN ONLINE STUDY VISUAL ARTS PROGRAM THAT SUPPORTS STUDENTS LIVING OUTSIDE OF THE SF BAY AREA OR UNABLE TO ATTEND ONSITE PROGRAM REG INSTRUCTIONS FOR 8-12 STUDENTS-$31,237
SCHOOL HOLDS SEVERAL WSHOPS PER YEAR TO OFFER CONCENTRATED STUDIES IN VISUAL ARTS WEEKEND AND SUMMER INSTRUCTIONS PROVIDED TO 20-30 STUDENTS PER YEAR-$16,020
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LON CLARKTreasurerFT$41,538-$41,538
LAURA HARDENPresidentPT$0--
VICKI SANDAGESecretary-$0--
Filing and Contact Details

Filer

Filer Name
San Francisco Studio School
EIN
20-4972499
Address
PO BOX475016, SAN FRANCISCO, CA 94147

Signing Officer

Name
Laura Harden
Title
President
Phone
4153984300
Signed
2016-11-10
Discuss with paid preparer
Yes

Preparer

Firm
S&M Business Consulting Inc
Address
1839 Ygnacio Valley Road PMB 419, Walnut Creek, CA 94598
Preparer
Susanna Avrutskaya EA
Phone
9259983257
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountbank and finance charges (455)office 79gallery expense 1,940liability and work comp insurance 1,328advertising 263telephone 527art supplies and models 480interest expense 4”

Description of other assets Part II line 24

“Category beginning of year end of yearfixed assets 1,466 880”

Description of total liabilities Part II line 26

“Category beginning of year end of yearpayables 9,423 10,349payroll liabilities 221 471loans from officer 271,006 176,000”

Raw XML Appendix158 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0LON CLARK
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0WAGES
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LAURA HARDEN
IRS990EZ/BooksInCareOfDetail/PhoneNum04153984300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01077 VALLEJO STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094133
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03364
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01947
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0170525
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt091827
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt048441
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04830
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02827
IRS990EZ/GrossReceiptsAmt0196487
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LoansToFromOfficersAmt0176000
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-275820
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-183993
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-275820
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-183993
IRS990EZ/OccupancyRentUtltsAndMaintAmt06254
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt160.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt141538
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAURA HARDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LON CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2VICKI SANDAGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01466
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0880
IRS990EZ/OtherExpensesTotalAmt04166
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ART EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt0147
IRS990EZ/ProgramServiceRevenueAmt025962
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SCHOOL OFFERS A YEARLY TRIMESTER PROGRAM IN THE VISUAL ARTS WHICH IS COMPRISED OF LECTURES STUDIO WORKCRITICAL STUDIES REGULAR INSTRUCTIONS FOR 30-40 STUDENTS ANNUALLY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SCHOOL OFFERS AN ONLINE STUDY VISUAL ARTS PROGRAM THAT SUPPORTS STUDENTS LIVING OUTSIDE OF THE SF BAY AREA OR UNABLE TO ATTEND ONSITE PROGRAM REG INSTRUCTIONS FOR 8-12 STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SCHOOL HOLDS SEVERAL WSHOPS PER YEAR TO OFFER CONCENTRATED STUDIES IN VISUAL ARTS WEEKEND AND SUMMER INSTRUCTIONS PROVIDED TO 20-30 STUDENTS PER YEAR
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt037971
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt131237
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt216020
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt045652
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0280650
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0186820
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0104660
IRS990EZ/TotalProgramServiceExpensesAmt085228
IRS990EZ/TotalRevenueAmt0196487
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SFSTUDIOSCHOOL.ORG
IRS990ScheduleA/SchoolInd0X
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
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0176000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PAY OPERATING EXPENS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0140398
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LAURA HARDEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0176000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTBANK AND FINANCE CHARGES (455)OFFICE 79GALLERY EXPENSE 1,940LIABILITY AND WORK COMP INSURANCE 1,328ADVERTISING 263TELEPHONE 527ART SUPPLIES AND MODELS 480INTEREST EXPENSE 4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARFIXED ASSETS 1,466 880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARPAYABLES 9,423 10,349PAYROLL LIABILITIES 221 471LOANS FROM OFFICER 271,006 176,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA HARDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04153984300
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN FRANCISCO STUDIO SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SANF
ReturnHeader/Filer/EIN0204972499
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX475016
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094147
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800912993
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0S&M Business Consulting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01839 Ygnacio Valley Road PMB 419
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Walnut Creek
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094598
ReturnHeader/PreparerPersonGrp/PhoneNum09259983257
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Susanna Avrutskaya EA
ReturnHeader/ReturnTs02016-11-10T18:17:03-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,827
Liabilities
$186,820
Net assets
-$183,993
Revenue
$196,487
Expenses
$104,660
Net income
$91,827
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.03$0.58$0.54$0.08$0.08$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.04$0.58$0.54$0.09$0.09$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.04$0.58$0.54$0.05$0.10$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.58$0.50$0.16$0.08$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.58$0.57$0.26$0.28$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.02$0.58$0.56$0.89$0.83$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.66$0.62$1.39$1.09$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.09$1.01$0.92$1.98$1.06$0.92
2016Detailed filing. Detailed filing data is available for this year.$0.03$1.87$1.84$1.96$1.05$0.92
2015Detailed filing. Detailed filing data is available for this year.$0.05$2.81$2.76$1.11$1.55$0.44
2014Detailed filing. Detailed filing data is available for this year.$0.51$2.82$2.32$1.27$2.63$1.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$1.58$0.96$1.85$2.54$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.82$0.28$1.99$2.50$0.50
2011Summary only. Only limited summary data is available for this year.$0.49$0.27$1.95$2.40$0.45