Civic Intelligence

Fraternal Order of Eagles 2338 Auxiliary

990EZ • Fiscal year 2014 • EIN 23-7131773

Jun 01, 2013 to May 31, 2014 • Filed on Oct 02, 2014

P O Box 56598366

(360) 871-1735

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 2014

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2014

Net Margin

28th percentile

-8.2%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Asset Growth

39th percentile

-2.8%

Faster asset growth than 39% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

9th percentile

-33%

Faster revenue growth than 9% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$55,217

Down $1,618 (-2.8%) from 2013

Net Assets

Down

$55,217

Down $1,618 (-2.8%) from 2013

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$19,725

Down $9,668 (-33%) from 2013

Expenses

Up

$21,343

Up $2,857 (+15%) from 2013

Net Income

Down

-$1,618

Down $12,525 (-115%) from 2013

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2012: $45,928Net Assets 2012: $45,9282012Assets 2013: $56,835Net Assets 2013: $56,8352013Assets 2014: $55,217Net Assets 2014: $55,2172014Assets 2015: $64,864Net Assets 2015: $64,8642015Assets 2016: $69,903Net Assets 2016: $69,9032016Assets 2017: $79,312Net Assets 2017: $79,3122017Assets 2018: $86,144Net Assets 2018: $86,1442018Assets 2019: $71,254Net Assets 2019: $71,2542019Assets 2020: $70,102Net Assets 2020: $70,1022020Assets 2021: $67,950Net Assets 2021: $67,9502021Assets 2022: $81,146Net Assets 2022: $81,1462022Assets 2023: $93,720Net Assets 2023: $93,7202023Assets 2024: $85,532Net Assets 2024: $85,5322024Assets 2025: $89,424Net Assets 2025: $89,4242025

Highlighted filing

2014

Assets$55,217
Liabilities-
Net Assets$55,217

Operations Trend

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

$100K$50K$0-$50KRevenue 2012: $17,182Expenses 2012: $16,917Net Income 2012: $2652012Revenue 2013: $29,393Expenses 2013: $18,486Net Income 2013: $10,9072013Revenue 2014: $19,725Expenses 2014: $21,343Net Income 2014: -$1,6182014Revenue 2015: $30,020Expenses 2015: $20,373Net Income 2015: $9,6472015Revenue 2016: $42,789Expenses 2016: $37,750Net Income 2016: $5,0392016Revenue 2017: $44,270Expenses 2017: $34,861Net Income 2017: $9,4092017Revenue 2018: $57,817Expenses 2018: $50,985Net Income 2018: $6,8322018Revenue 2019: $41,527Expenses 2019: $56,417Net Income 2019: -$14,8902019Revenue 2020: $40,436Expenses 2020: $41,588Net Income 2020: -$1,1522020Revenue 2021: $9,620Expenses 2021: $11,772Net Income 2021: -$2,1522021Revenue 2022: $67,879Expenses 2022: $54,683Net Income 2022: $13,1962022Revenue 2023: $79,476Expenses 2023: $66,902Net Income 2023: $12,5742023Revenue 2024: $58,699Expenses 2024: $66,887Net Income 2024: -$8,1882024Revenue 2025: $68,645Expenses 2025: $64,753Net Income 2025: $3,8922025

Highlighted filing

2014

Revenue$19,725
Expenses$21,343
Net Income-$1,618
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 2, 2014
Return Version
2013v3.1
Gross Receipts
$33,523
Mission and Program Overview

Mission

To promote and extend fraternal, charitable, and social pursuits.

Program Services

DescriptionGrantsExpenses
AN AUXILLARY UNIT OF AN ORGANIZATION UNITING FRATERNALLY IN THE SPIRIT OF LIBERTY, TRUTH, JUSTICE, AND EQUALITY, TO MAKE HUMAN LIFE MORE DESIRABLE BY LESSENING ITS ILLS AND PROMOTING PEACE, PROSPERITY, GLADNESS AND HOPE.$31,234-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHELLE MANICCITreasurer-$0--
SHARON MATHISPast President-$0--
HELEN YAHNInside Guard-$0--
DORIS HAMBYVice President-$0--
ANN HILLARDOutside Guard-$0--
RENA BARRIERChaplain-$0--
MARY JANE FERRONSecretary-$0--
CAROL SHELDONTrustee-$0--
AGGIE BREKKETrustee-$0--
AGGIE BREKKEAuditor-$0--
PAMELA HALLPresident-$0--
JOLENE BRATCHERTrustee-$0--
Filing and Contact Details

Filer

EIN
23-7131773
Phone
3608711735

Signing Officer

Name
Mary Jane Ferron
Title
Secretary
Signed
2014-10-02
Discuss with paid preparer
Yes

Preparer

Preparer
Todd Eggers CPA
Phone
3608764491
Supplemental Narrative

Additional Explanations

Other Revenue.1

OTHER REVENUE $3020

Grants and Similar Amounts Paid In Excess of $5,000.1

| Donee's Name: VARIOUS | Cash Amount Given: $6498

Other Expenses.1001

Advertising and Promotion $138

Other Expenses.1002

Office Expenses $1661

Other Expenses.1007

Conferences, Conventions, and Meetings $2361

Other Expenses.1009

Depreciation $412

Other Expenses.1

MISCELLANEOUS $4801

Other Expenses.2

TAXES $3638

Other Assets.1004

Miscellaneous - Beginning $1367 Miscellaneous - Ending $955

Raw XML Appendix183 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/PersonNm0MARY JANE FERRON
IRS990EZ/BooksInCareOfDetail/PhoneNum03608600348
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 565
IRS990EZ/BooksInCareOfDetail/USAddress/City0PORT ORCHARD
IRS990EZ/BooksInCareOfDetail/USAddress/State0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode098366
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt055468
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt054262
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0657
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1618
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01275
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt056835
IRS990EZ/Form990TotalAssetsGrp/EOYAmt055217
IRS990EZ/FundraisingGrossIncomeAmt01320
IRS990EZ/GamingGrossIncomeAmt022106
IRS990EZ/GrantsAndSimilarAmountsPaidAmt06498
IRS990EZ/GrossReceiptsAmt033523
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt06420
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt056835
IRS990EZ/NetAssetsOrFundBalancesEOYAmt055217
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt056835
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt055217
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHELLE MANICCI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHARON MATHIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HELEN YAHN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DORIS HAMBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ANN HILLARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RENA BARRIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MARY JANE FERRON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CAROL SHELDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8AGGIE BREKKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9AGGIE BREKKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10PAMELA HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11JOLENE BRATCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Past President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2INSIDE GUARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4OUTSIDE GUARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9AUDITOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01367
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0955
IRS990EZ/OtherExpensesTotalAmt013011
IRS990EZ/OtherRevenueTotalAmt03020
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE AND EXTEND FRATERNAL, CHARITABLE, AND SOCIAL PURSUITS.
IRS990EZ/PrintingPublicationsPostageAmt0559
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0AN AUXILLARY UNIT OF AN ORGANIZATION UNITING FRATERNALLY IN THE SPIRIT OF LIBERTY, TRUTH, JUSTICE, AND EQUALITY, TO MAKE HUMAN LIFE MORE DESIRABLE BY LESSENING ITS ILLS AND PROMOTING PEACE, PROSPERITY, GLADNESS AND HOPE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt031234
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt013798
IRS990EZ/SpecialEventsNetIncomeLossAmt09628
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt021343
IRS990EZ/TotalProgramServiceExpensesAmt031234
IRS990EZ/TotalRevenueAmt019725
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt011334
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt011334
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt013798
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt021638
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0468
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt022106
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt08308
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02464
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02464
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine10MARY JANE FERRON
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10P O BOX 565
IRS990ScheduleG/PersonsWithBooksUSAddress/City0PORT ORCHARD
IRS990ScheduleG/PersonsWithBooksUSAddress/State0WA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode098366
IRS990ScheduleG/StatesWhereGamingConductedCd0WA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER REVENUE $3020
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Donee's Name: VARIOUS | Cash Amount Given: $6498
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Advertising and Promotion $138
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Office Expenses $1661
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Conferences, Conventions, and Meetings $2361
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Depreciation $412
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS $4801
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TAXES $3638
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Miscellaneous - Beginning $1367 Miscellaneous - Ending $955
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1004
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY JANE FERRON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine10FRATERNAL ORDER OF EAGLES 2338 AUXILIARY
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0237131773
ReturnHeader/Filer/PhoneNum03608711735
ReturnHeader/Filer/USAddress/AddressLine10P O BOX 565
ReturnHeader/Filer/USAddress/City0PORT ORCHARD
ReturnHeader/Filer/USAddress/State0WA
ReturnHeader/Filer/USAddress/ZIPCode098366
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Southard Beckham Atwater & Berry CPA PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10691 Bethel Ave Ste A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Port Orchard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode098366
ReturnHeader/PreparerPersonGrp/PhoneNum03608764491
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD EGGERS CPA
ReturnHeader/ReturnTs02014-10-02T16:15:14-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$89.4$89.4$68.6$64.8$3.89
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$85.5$85.5$58.7$66.9$8.19
2023Detailed filing. Detailed filing data is available for this year.$93.7$93.7$79.5$66.9$12.6
2022Detailed filing. Detailed filing data is available for this year.$81.1$81.1$67.9$54.7$13.2
2021Detailed filing. Detailed filing data is available for this year.$68.0$68.0$9.62$11.8$2.15
2020Detailed filing. Detailed filing data is available for this year.$70.1$70.1$40.4$41.6$1.15
2019Detailed filing. Detailed filing data is available for this year.$71.3$71.3$41.5$56.4$14.9
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$86.1$86.1$57.8$51.0$6.83
2017Detailed filing. Detailed filing data is available for this year.$79.3$79.3$44.3$34.9$9.41
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.9$69.9$42.8$37.8$5.04
2015Detailed filing. Detailed filing data is available for this year.$64.9$64.9$30.0$20.4$9.65
2014Detailed filing. Detailed filing data is available for this year.$55.2$55.2$19.7$21.3$1.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$56.8$56.8$29.4$18.5$10.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.9$45.9$17.2$16.9$0.27