Civic Intelligence

Arc of Hamilton County

990 • Fiscal year 2016 • EIN 23-7009946

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

4613 Brainerd RoadChattanooga, TN 37411

(423) 624-6887

Siviq Scores

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

Liabilities / Assets

86th percentile

0.60x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.25x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

58th percentile

6.0%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$50,511

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

57th percentile

3.9%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

-1.3%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$239,097

Up $9,067 (+3.9%) from 2015

Net Assets

Up

$95,529

Up $86,451 (+952%) from 2015

Liabilities

Down

$143,568

Down $77,384 (-35%) from 2015

Revenue

Down

$565,369

Down $7,402 (-1.3%) from 2015

Expenses

Up

$531,418

Up $1,708 (+0.3%) from 2015

Net Income

Down

$33,951

Down $9,110 (-21%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $221,629Liabilities 2011: $120,623Net Assets 2011: $101,0062011Assets 2013: $303,375Liabilities 2013: $270,280Net Assets 2013: $33,0952013Assets 2014: $271,585Liabilities 2014: $238,953Net Assets 2014: $32,6322014Assets 2015: $230,030Liabilities 2015: $220,952Net Assets 2015: $9,0782015Assets 2016: $239,097Liabilities 2016: $143,568Net Assets 2016: $95,5292016Assets 2017: $263,895Liabilities 2017: $129,428Net Assets 2017: $134,4672017Assets 2018: $178,187Liabilities 2018: $135,176Net Assets 2018: $43,0112018Assets 2019: $110,964Liabilities 2019: $12,474Net Assets 2019: $98,4902019Assets 2020: $266,928Liabilities 2020: $1,574Net Assets 2020: $265,3542020Assets 2021: $351,870Liabilities 2021: $2,196Net Assets 2021: $349,6742021Assets 2022: $383,725Liabilities 2022: $5,132Net Assets 2022: $378,5932022Assets 2023: $348,234Liabilities 2023: $2,567Net Assets 2023: $345,6672023Assets 2024: $491,911Liabilities 2024: $12,763Net Assets 2024: $479,1482024

Highlighted filing

2016

Assets$239,097
Liabilities$143,568
Net Assets$95,529

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $585,4932011Revenue 2013: $564,176Expenses 2013: $580,618Net Income 2013: -$16,4422013Revenue 2014: $587,795Expenses 2014: $601,641Net Income 2014: -$13,8462014Revenue 2015: $572,771Expenses 2015: $529,710Net Income 2015: $43,0612015Revenue 2016: $565,369Expenses 2016: $531,418Net Income 2016: $33,9512016Revenue 2017: $544,035Expenses 2017: $505,097Net Income 2017: $38,9382017Revenue 2018: $461,080Expenses 2018: $551,041Net Income 2018: -$89,9612018Revenue 2019: $551,073Expenses 2019: $495,145Net Income 2019: $55,9282019Revenue 2020: $564,668Expenses 2020: $473,481Net Income 2020: $91,1872020Revenue 2021: $471,329Expenses 2021: $466,441Net Income 2021: $4,8882021Revenue 2022: $446,243Expenses 2022: $414,445Net Income 2022: $31,7982022Revenue 2023: $440,192Expenses 2023: $480,121Net Income 2023: -$39,9292023Revenue 2024: $797,275Expenses 2024: $655,058Net Income 2024: $142,2172024

Highlighted filing

2016

Revenue$565,369
Expenses$531,418
Net Income$33,951
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$565,520
Mission and Program Overview

Mission

ARC of Hamilton County, Inc is an active advocate for persons with intellectual developmental disabilities in Hamilton County TN in the areas of education, public services, housing and employment.

ARC of Hamilton County, Inc is an active advocate for persons with intellectual developmental disabilities in East TN in the areas of education, public services, housing and employment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$162,765$154,673▼ $8,092
Accounts Receivable$48,662$49,578▲ $916
Cash and Non-Interest-Bearing Accounts$16,229$34,711▲ $18,482
Prepaid Expenses and Deferred Charges$2,374$135▼ $2,239
Total Assets$230,030$239,097▲ $9,067
Liabilities
Mortgage Notes Payable Secured by Investment Property$122,022$114,639▼ $7,383
Other Liabilities$83,270$28,612▼ $54,658
Accounts Payable and Accrued Expenses$15,660$317▼ $15,343
Total Liabilities$220,952$143,568▼ $77,384
Net Assets / Fund Balance
Unrestricted Net Assets$9,078$95,529▲ $86,451
Total Net Assets Fund Balance$9,078$95,529▲ $86,451
Total Liabilities and Net Assets / Fund Balance$230,030$239,097▲ $9,067

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$118,006$71,347-
Other Land Buildings-$4,140-
Land$36,700--
Equipment$-33$24,052-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christina G PearceDirectorFT$50,511$50,511

Board Members and Trustees

NameTitle
Debbie MillardBoard Member
Lindy BlazekBoard Member
Roger GibbensBoard Member
Sam TurnipseedBoard Member
Vic HummBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$565,478
Investment Income
$42
Other Revenue
$-151
Change in Net Assets
$33,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$424,363
Other Expenses$107,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$218,836$54,709-$273,545
Other Employee Benefits$72,993$18,248-$91,241
Current Officers, Directors, Trustees, and Key Employees$40,409$10,102-$50,511
Insurance$10,726$2,682-$13,408
Fees for Services Accounting-$12,450-$12,450
All Other Expenses$8,733$2,183-$10,916
Depreciation Depletion-$10,670-$10,670
Occupancy$7,974$1,991-$9,965
Pension Plan Contributions$7,253$1,813-$9,066
Office Expenses$6,191$1,548-$7,739
Interest$5,982$1,496-$7,478
Fees for Services Other-$1,745-$1,745
Other Expenses$15,872$699-$699
Advertising$89--$89
Total Functional Expenses$404,703$126,715$0$531,418
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$151
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liberty National Prem$15,750
IRC 4971 Excise Tax Due$11,400
Accrued Pension Contrib$1,462
Liability for Compensated Absences-
Accrued Salaries and Wages-
Ins Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

Board reviews form 990 at the regularly scheduled board meeting following the completion of form 990 each year.

Conflict of interest policy compliance Part VI line 12C

The Board adopted a written Conflict of Interest Policy in 2011. The organiaztion is also control by State of TN Regulations pertaining to service providers.

CEO executive director top management comp Part VI line 15A

Compensation for Directors, mangement, clearical and service providers is set and or approved by the Board.

Other officer or key employee compensation Part VI line 15B

Compensation for Directors, mangement, clearical and service providers is set and or approved by the Board.

Form 990 availability to public Part VI line 18

The books, records and returns are available to interested members of the public to the extent allowed under medical records restrictions and other state regulations intended to protect the privacy of the organizations clients by written request to the Director. The Director will make the information requested and deemed allowable under applicable regulations and statutes at the office of the organization during business hours within ten (10) business days.

Governing documents etc available to public Part VI line 19

The books, records and returns are available to interested members of the public, to the extent allowed under medical records regulations and other State regulations intended to protect the privacy of the organizations clients by written request to the Director. The Director will make available the information requested and deemed allowable during the organiaztions regular operating hours within ten (10) business days.

Filing and Contact Details

Filer

Filer Name
ARC of Hamilton County Inc
EIN
23-7009946
Address
4613 Brainerd Road, Chattanooga, TN 37411

Signing Officer

Name
Christina G Pearce
Title
Director
Phone
4236246887
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina G Pearce
Formed
1953
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
5
Employees
11

Preparer

Firm
Dowis & Boyd CPAs PC
Address
PO Box 24985, Chattanooga, TN 37422
Preparer
Joseph C Livingston Jr EA
Phone
4237520001
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt072
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99760
IRS990ScheduleA/PublicSupportPY170Pct00.99650
IRS990ScheduleA/PublicSupportTotal170Amt030165
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01224
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0225
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt015025
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt013691
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt030165
IRS990ScheduleA/TotalSupportAmt030237
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0118006
IRS990ScheduleD/BuildingsGrp/DepreciationAmt071347
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0189353
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-33
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024052
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt024019
IRS990ScheduleD/LandGrp/BookValueAmt036700
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt036700
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04140
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt04140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0IRC 4971 Excise Tax Due
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Liberty National Prem
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued Pension Contrib
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Liability for Compensated Absences
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Accrued Salaries and Wages
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Ins Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0154673
IRS990ScheduleD/TotalLiabilityAmt028612
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board reviews form 990 at the regularly scheduled board meeting following the completion of form 990 each year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board adopted a written Conflict of Interest Policy in 2011. The organiaztion is also control by State of TN Regulations pertaining to service providers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation for Directors, mangement, clearical and service providers is set and or approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for Directors, mangement, clearical and service providers is set and or approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The books, records and returns are available to interested members of the public to the extent allowed under medical records restrictions and other state regulations intended to protect the privacy of the organizations clients by written request to the Director. The Director will make the information requested and deemed allowable under applicable regulations and statutes at the office of the organization during business hours within ten (10) business days.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The books, records and returns are available to interested members of the public, to the extent allowed under medical records regulations and other State regulations intended to protect the privacy of the organizations clients by written request to the Director. The Director will make available the information requested and deemed allowable during the organiaztions regular operating hours within ten (10) business days.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Rounding
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0230030
IRS990/TotalAssetsEOYAmt0239097
IRS990/TotalAssetsGrp/BOYAmt0230030
IRS990/TotalAssetsGrp/EOYAmt0239097
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126715
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0404703
IRS990/TotalFunctionalExpensesGrp/TotalAmt0531418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0220952
IRS990/TotalLiabilitiesEOYAmt0143568
IRS990/TotalLiabilitiesGrp/BOYAmt0220952
IRS990/TotalLiabilitiesGrp/EOYAmt0143568
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09078
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt095529
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0404703
IRS990/TotalProgramServiceRevenueAmt0565478
IRS990/TotalReportableCompFromOrgAmt050511
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0565369
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0565369
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0230030
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0239097
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt09078
IRS990/UnrestrictedNetAssetsGrp/EOYAmt095529
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0http://thearchc.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Christina G Pearce
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04236246887
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARC of Hamilton County Inc
ReturnHeader/Filer/BusinessNameControlTxt0ARCO
ReturnHeader/Filer/EIN0237009946
ReturnHeader/Filer/USAddress/AddressLine1Txt04613 Brainerd Road
ReturnHeader/Filer/USAddress/CityNm0Chattanooga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037411
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03F679D87BB180D2BDBAC994C1BF14A0B3E364631
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03F679D87BB180D2BDBAC994C1BF14A0B3E364631
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId062345720173193d2kdi4
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.18.41.34
ReturnHeader/FilingSecurityInformation/IPDt02017-11-15
ReturnHeader/FilingSecurityInformation/IPTm008:27:23
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260799086
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dowis & Boyd CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 24985
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chattanooga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037422
ReturnHeader/PreparerPersonGrp/PhoneNum04237520001
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph C Livingston Jr EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-15T08:25:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$0.13$4.79$7.97$6.55$1.42
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$0.03$3.46$4.40$4.80$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$0.05$3.79$4.46$4.14$0.32
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.02$3.50$4.71$4.66$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.02$2.65$5.65$4.73$0.91
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.12$0.98$5.51$4.95$0.56
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$1.35$0.43$4.61$5.51$0.90
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$1.29$1.34$5.44$5.05$0.39
2016Detailed filing. Detailed filing data is available for this year.$2.39$1.44$0.96$5.65$5.31$0.34
2015Detailed filing. Detailed filing data is available for this year.$2.30$2.21$0.09$5.73$5.30$0.43
2014Detailed filing. Detailed filing data is available for this year.$2.72$2.39$0.33$5.88$6.02$0.14
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$2.70$0.33$5.64$5.81$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$1.21$1.01$5.85