Civic Intelligence

The Creative Nonfiction Foundation

990 • Fiscal year 2024 • EIN 25-1732894

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 14, 2025

5701 Centre Ave 1304Pittsburgh, PA 15206

(412) 559-9494

Siviq Scores

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

Liabilities / Assets

91st percentile

0.60x

Higher debt load relative to assets than 91% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

1.97x

Higher debt load relative to revenue than 97% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

3rd percentile

-231%

Higher net margin than 3% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$42,692

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 69.7% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

15th percentile

-37%

Faster asset growth than 15% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-80%

Faster revenue growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$199,315

Down $117,016 (-37%) from 2023

Net Assets

Down

$78,916

Down $141,358 (-64%) from 2023

Liabilities

Up

$120,399

Up $24,342 (+25%) from 2023

Revenue

Down

$61,269

Down $241,229 (-80%) from 2023

Expenses

Down

$202,627

Down $238,830 (-54%) from 2023

Net Income

Down

-$141,358

Down $2,399 (-1.7%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $406,254Liabilities 2010: $85,958Net Assets 2010: $320,2962010Assets 2011: $358,629Liabilities 2011: $63,624Net Assets 2011: $295,0052011Assets 2012: $269,111Liabilities 2012: $70,004Net Assets 2012: $199,1072012Assets 2013: $211,420Liabilities 2013: $72,703Net Assets 2013: $138,7172013Assets 2014: $392,045Liabilities 2014: $79,780Net Assets 2014: $312,2652014Assets 2015: $563,451Liabilities 2015: $94,416Net Assets 2015: $469,0352015Assets 2016: $565,166Liabilities 2016: $99,607Net Assets 2016: $465,5592016Assets 2017: $454,283Liabilities 2017: $104,119Net Assets 2017: $350,1642017Assets 2018: $485,295Liabilities 2018: $132,176Net Assets 2018: $353,1192018Assets 2019: $393,075Liabilities 2019: $121,496Net Assets 2019: $271,5792019Assets 2020: $273,225Liabilities 2020: $164,811Net Assets 2020: $108,4142020Assets 2021: $352,877Liabilities 2021: $125,551Net Assets 2021: $227,3262021Assets 2022: $501,537Liabilities 2022: $142,304Net Assets 2022: $359,2332022Assets 2023: $316,331Liabilities 2023: $96,057Net Assets 2023: $220,2742023Assets 2024: $199,315Liabilities 2024: $120,399Net Assets 2024: $78,9162024Assets 2025: $59,063Liabilities 2025: $5,532Net Assets 2025: $53,5312025

Highlighted filing

2024

Assets$199,315
Liabilities$120,399
Net Assets$78,916

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $187,296Expenses 2010: $189,072Net Income 2010: -$1,7762010Expenses 2011: $289,0282011Expenses 2012: $362,2942012Expenses 2013: $392,3752013Revenue 2014: $666,850Expenses 2014: $493,302Net Income 2014: $173,5482014Revenue 2015: $746,926Expenses 2015: $590,156Net Income 2015: $156,7702015Revenue 2016: $696,582Expenses 2016: $700,058Net Income 2016: -$3,4762016Revenue 2017: $656,031Expenses 2017: $721,426Net Income 2017: -$65,3952017Revenue 2018: $804,386Expenses 2018: $801,431Net Income 2018: $2,9552018Revenue 2019: $754,094Expenses 2019: $835,484Net Income 2019: -$81,3902019Revenue 2020: $594,774Expenses 2020: $758,939Net Income 2020: -$164,1652020Revenue 2021: $861,689Expenses 2021: $742,777Net Income 2021: $118,9122021Revenue 2022: $898,344Expenses 2022: $767,356Net Income 2022: $130,9882022Revenue 2023: $302,498Expenses 2023: $441,457Net Income 2023: -$138,9592023Revenue 2024: $61,269Expenses 2024: $202,627Net Income 2024: -$141,3582024Revenue 2025: $133,210Expenses 2025: $158,595Net Income 2025: -$25,3852025

Highlighted filing

2024

Revenue$61,269
Expenses$202,627
Net Income-$141,358
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 14, 2025
Return Version
2023v6.0
Gross Receipts
$61,269
Mission and Program Overview

Mission

Provide venues, including creative nonfiction magazine and the in fact books imprint, for high quality nonfiction prose (memoir, literary journalism, personal essay); to serve as the strongest advocate for the genre, helping defining the ethics and parameters of the field; and to broaden the genre's impact.

Educational and publishing initiatives in the genre of literary nonfiction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$294,746$178,813▼ $115,933
Investments in Publicly Traded Securities$20,849$20,340▼ $509
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$316,331$199,315▼ $117,016
Other Assets Total$736$162▼ $574
Liabilities
Deferred Revenue$92,868$92,868→ $0
Accounts Payable and Accrued Expenses$3,189$27,531▲ $24,342
Total Liabilities$96,057$120,399▲ $24,342
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$119,069$42,654▼ $76,415
Net Assets With Donor Restrictions$101,205$36,262▼ $64,943
Total Net Assets Fund Balance$220,274$78,916▼ $141,358
Total Liabilities and Net Assets / Fund Balance$316,331$199,315▼ $117,016

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$32,129$32,129
Other Land Buildings$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lee GutkindPresidentPT$42,692$42,692
Patricia ParkSecretary/treasurer-$21,276$21,276

Board Members and Trustees

NameTitle
Charlie HumphreyDirector
Dinty W MooreDirector
Lea SimondsDirector
Neil WhiteDirector
Richard GutkindDirector
Yona HarveyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$13,037
Program Service Revenue
$0
Investment Income
$265
Other Revenue
$47,967
All Other Contributions
$13,037
Change in Net Assets
$-141,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,627
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$36,185-$36,185
Fees for Services Legal-$15,823-$15,823
Fees for Services Accounting-$6,763-$6,763
Advertising-$5,330-$5,330
All Other Expenses-$4,441-$4,441
Other Expenses$48,049$3,450-$3,450
Insurance-$3,269-$3,269
Information Technology-$2,867-$2,867
Royalties-$2,454-$2,454
Occupancy-$1,800-$1,800
Office Expenses-$1,739-$1,739
Interest-$46-$46
Total Functional Expenses$69,395$133,232$0$202,627
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
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 A, Line 2

The president and director of the organization are brothers.

Form 990, Part VI, Section A, Line 8B

The organization does not have committees outside of the governing body.

Form 990, Part VI, Section B, Line 11B

The members of the organization's board receive a copy of the form 990 to review before it is filed.

Form 990, Part VI, Section B, Line 12C

The company reviews their conflict of interest policy annually and also periodically throughout the year.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
The Creative Nonfiction Foundation
EIN
25-1732894
Phone
4125599494
Address
5701 CENTRE AVE 1304, PITTSBURGH, PA 15206

Signing Officer

Name
Patricia Park
Title
Business Manager
Phone
4125599494
Signed
2025-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Gutkind
Formed
1992
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Crawford Ellenbogen LLC
Address
640 ALLENBY AVE, PITTSBURGH, PA 15218-1306
Preparer
Giulia a Dozzi
Phone
4127311500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization lost all of its' staff and was unable to conduct any programs.

Form 990, Part IX, Line 11G

Consulting: program service expenses 0. Management and general expenses 36,185. Fundraising expenses 0. Total expenses 36,185.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0192374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt038862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0519938
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0360
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0851
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0408
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0449
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0661
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02729
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02158622
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0-29
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0-2121
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0-2494
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07247
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt07096
IRS990ScheduleA/OtherIncome170Grp/TotalAmt09699
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97670
IRS990ScheduleA/PublicSupportPY170Pct00.96270
IRS990ScheduleA/PublicSupportTotal170Amt0519938
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt013037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt015390
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0260275
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0192374
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt038862
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0519938
IRS990ScheduleA/TotalSupportAmt0532366
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
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032129
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032129
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION LOST ALL OF ITS' STAFF AND WAS UNABLE TO CONDUCT ANY PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND DIRECTOR OF THE ORGANIZATION ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE COMMITTEES OUTSIDE OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS OF THE ORGANIZATION'S BOARD RECEIVE A COPY OF THE FORM 990 TO REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPANY REVIEWS THEIR CONFLICT OF INTEREST POLICY ANNUALLY AND ALSO PERIODICALLY THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36,185. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,185.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0316331
IRS990/TotalAssetsEOYAmt0199315
IRS990/TotalAssetsGrp/BOYAmt0316331
IRS990/TotalAssetsGrp/EOYAmt0199315
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt013037
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0133232
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt069395
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202627
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt096057
IRS990/TotalLiabilitiesEOYAmt0120399
IRS990/TotalLiabilitiesGrp/BOYAmt096057
IRS990/TotalLiabilitiesGrp/EOYAmt0120399
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0220274
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078916
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt069395
IRS990/TotalProgramServiceExpensesAmt069395
IRS990/TotalReportableCompFromOrgAmt063968
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048232
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt061269
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0316331
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0199315
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05701 CENTRE AVE 1304
IRS990/USAddress/CityNm0PITTSBURGH
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015206
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CREATIVENONFICTION.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICIA PARK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04125599494
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CREATIVE NONFICTION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CREA
ReturnHeader/Filer/EIN0251732894
ReturnHeader/Filer/PhoneNum04125599494
ReturnHeader/Filer/USAddress/AddressLine1Txt05701 CENTRE AVE 1304
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015206
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461571707
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRAWFORD ELLENBOGEN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0640 ALLENBY AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0152181306
ReturnHeader/PreparerPersonGrp/PhoneNum04127311500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GIULIA A DOZZI
ReturnHeader/ReturnTs02025-02-18T15:04:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.59$0.06$0.54$1.33$1.59$0.25
2024Detailed filing. Detailed filing data is available for this year.$1.99$1.20$0.79$0.61$2.03$1.41
2023Detailed filing. Detailed filing data is available for this year.$3.16$0.96$2.20$3.02$4.41$1.39
2022Detailed filing. Detailed filing data is available for this year.$5.02$1.42$3.59$8.98$7.67$1.31
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$1.26$2.27$8.62$7.43$1.19
2020Detailed filing. Detailed filing data is available for this year.$2.73$1.65$1.08$5.95$7.59$1.64
2019Detailed filing. Detailed filing data is available for this year.$3.93$1.21$2.72$7.54$8.35$0.81
2018Detailed filing. Detailed filing data is available for this year.$4.85$1.32$3.53$8.04$8.01$0.03
2017Detailed filing. Detailed filing data is available for this year.$4.54$1.04$3.50$6.56$7.21$0.65
2016Detailed filing. Detailed filing data is available for this year.$5.65$1.00$4.66$6.97$7.00$0.03
2015Detailed filing. Detailed filing data is available for this year.$5.63$0.94$4.69$7.47$5.90$1.57
2014Detailed filing. Detailed filing data is available for this year.$3.92$0.80$3.12$6.67$4.93$1.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.73$1.39$3.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.70$1.99$3.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$0.64$2.95$2.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.86$3.20$1.87$1.89$0.02