Civic Intelligence

Charities Under 5 Percent Overhead

990 • Fiscal year 2016 • EIN 27-3132492

May 01, 2015 to Apr 30, 2016 • Filed on Oct 24, 2016

Organization ProfileWWW.LOWEROVERHEAD.ORG
1100 Larkspur Landing CircleLarkspur, CA 94939

(415) 925-2674

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.92x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

41st percentile

0.0%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

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

Asset Growth

38th percentile

-1.3%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

16th percentile

-21%

Faster revenue growth than 16% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$520,236

Down $372,939 (-42%) from 2014

Net Assets

Flat

$0

Flat from 2014

Liabilities

Down

$520,236

Down $372,939 (-42%) from 2014

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin41st percentile

Revenue

Down

$566,299

Down $373,633 (-40%) from 2014

Expenses

Down

$566,299

Down $373,633 (-40%) from 2014

Net Income

Flat

$0

Flat from 2014

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $1,009,649Liabilities 2012: $1,009,649Net Assets 2012: $02012Assets 2013: $1,430,748Liabilities 2013: $1,430,748Net Assets 2013: $02013Assets 2014: $893,175Liabilities 2014: $893,175Net Assets 2014: $02014Assets 2016: $520,236Liabilities 2016: $520,236Net Assets 2016: $02016Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2016

Assets$520,236
Liabilities$520,236
Net Assets$0
Open 2016 Filing

Operations Trend

Revenue Growth16th percentile

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

$1.5M$1.0M$500K$0Expenses 2012: $1,009,7992012Expenses 2013: $1,406,9432013Revenue 2014: $939,932Expenses 2014: $939,932Net Income 2014: $02014Revenue 2016: $566,299Expenses 2016: $566,299Net Income 2016: $02016Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018

Highlighted filing

2016

Revenue$566,299
Expenses$566,299
Net Income$0
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Oct 24, 2016
Return Version
2015v2.0
Gross Receipts
$566,299
Mission and Program Overview

Mission

To find and certify the most cost-effective charities in america and present them together in one place for giver consideration. Only charities with overhead of five percent or less are certified by charities under 5% overhead.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$434,137$445,400▲ $11,263
Cash and Non-Interest-Bearing Accounts$92,932$74,836▼ $18,096
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$527,069$520,236▼ $6,833
Other Assets Total-$0-
Liabilities
Other Liabilities$527,069$518,145▼ $8,924
Accounts Payable and Accrued Expenses-$2,091-
Total Liabilities$527,069$520,236▼ $6,833
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$527,069$520,236▼ $6,833
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Edward BoyerBoard President
Thomas LaymanBoard Sec/trsr
Nancy Caldwell MeadBoard VP
Revenue and Support

Revenue Composition

Contributions and Grants
$566,299
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$85,642
Revenue Not Reported on Financial Statements
$480,657
Other Revenue Adjustments
$480,657
Total Revenue per Audited Statements
$85,642
Total Revenue per Form 990
$566,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$480,657
Other Expenses$85,642
Total Fundraising Expense$27,832
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$480,657--$480,657
Fees for Services Management$32,810$2,187$8,749$43,746
Advertising--$19,055$19,055
Fees for Services Accounting$9,903$521-$10,424
Insurance-$1,423-$1,423
Other Expenses$47$11$28$86
Total Functional Expenses$527,120$11,347$27,832$566,299

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$566,299
Expenses Not Reported on Financial Statements$480,657
Other Expense Adjustments$480,657
Expenses per Audited Statements$85,642
Total Expenses per Audited Statements$85,642
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Estimated DistributionsLarkspur, CA--$470,592
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Est Distr Payable to Member Agencies$518,145
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“The federation outsources certain enumerated administrative and ministerial services to maguire/maguire association management, specifically including maintaining a headquarters address and storage for the federation, preparing campaign applications and registrations as required to maintain campaign eligibility, coordinating marketing & advertising activities, and consulting to the member charities on issues of their individual campaign eligibility and campaign presentation. The contract excludes providing decision-making or policy-making functions, which are reserved to the board.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The treasurer reviews the form 990 for accuracy and completeness, signs and files the return on behalf of the governing board. Copies of the form 990 including attachments are sent to each board member for review and discussion at the next scheduled board meeting.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The written conflict of interest policy is reviewed annually by the governing board for adherence and new board members are required to affirm acceptance of the policy.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Prior year information returns (form 990) are available for public inspection on the guidestar website located at www.guidestar.org.the organization's governing documents, policies, financial statements and information returns are available upon request.”

Form 990, Part VI, Line 15

“The organization is supported by volunteers and does not intend to employ individuals.”

Filing and Contact Details

Filer

Filer Name
Charities Under 5 Percent Overhead
EIN
27-3132492
Phone
4159252674
Address
1100 LARKSPUR LANDING CIRCLE, LARKSPUR, CA 94939

Signing Officer

Name
Thomas Layman
Title
Secretary/treas
Signed
2016-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Layman
Formed
2010
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Maze & Associates
Address
3478 BUSKIRK AVE STE 215, PLEASANT HILL, CA 94523-4346
Preparer
Timothy J Krisch
Phone
9259300902
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 29

“Although the organization did not receive more than $25,000 in non-cash contributions, it participates in a vehicle donation program administered by independent charities of america, of which the organization is a member. The organization does not take title to or possession of donated vehicles, does not issue receipts, and has no control over the program, but a contributor may specify that net proceeds from the resale of the contributor's vehicle be directed to the organization.”

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Member distrib. Included as contra-rev. $480657”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Member distrib. Included as contra-rev. $480657”

Raw XML Appendix386 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.

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IRS990ScheduleA/TotalSupportAmt04635931
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0480657
IRS990ScheduleD/ExpensesSubtotalAmt085642
IRS990ScheduleD/OtherExpensesNotIncludedAmt0480657
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0518145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EST DISTR PAYABLE TO MEMBER AGENCIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0480657
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0480657
IRS990ScheduleD/RevenueSubtotalAmt085642
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MEMBER DISTRIB. INCLUDED AS CONTRA-REV. $480657
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MEMBER DISTRIB. INCLUDED AS CONTRA-REV. $480657
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt0566299
IRS990ScheduleD/TotalLiabilityAmt0518145
IRS990ScheduleD/TotalRevenuePerForm990Amt0566299
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt085642
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt085642
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0470592
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ESTIMATED DISTRIBUTIONS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0REFER TO PDF SCHEDULE I
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LARKSPUR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094939
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PLEASE REFER TO ATTACHED PDF FOR DISTRIBUTION DETAIL.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1GRANTEE ORGANIZATIONS ARE REQUIRED ON AN ANNUAL BASIS TO SUBMIT COPIES OF THEIR FORM 990, AUDITED FINANCIAL STATEMENTS AND OTHER DOCUMENTATION TO THE GOVERNING BOARD FOR REVIEW OF FUNDS GRANTED BY THE ORGANIZATION WHICH ARE USED TO SUPPORT GRANTEE PROGRAMS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt014
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERATION OUTSOURCES CERTAIN ENUMERATED ADMINISTRATIVE AND MINISTERIAL SERVICES TO MAGUIRE/MAGUIRE ASSOCIATION MANAGEMENT, SPECIFICALLY INCLUDING MAINTAINING A HEADQUARTERS ADDRESS AND STORAGE FOR THE FEDERATION, PREPARING CAMPAIGN APPLICATIONS AND REGISTRATIONS AS REQUIRED TO MAINTAIN CAMPAIGN ELIGIBILITY, COORDINATING MARKETING & ADVERTISING ACTIVITIES, AND CONSULTING TO THE MEMBER CHARITIES ON ISSUES OF THEIR INDIVIDUAL CAMPAIGN ELIGIBILITY AND CAMPAIGN PRESENTATION. THE CONTRACT EXCLUDES PROVIDING DECISION-MAKING OR POLICY-MAKING FUNCTIONS, WHICH ARE RESERVED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER REVIEWS THE FORM 990 FOR ACCURACY AND COMPLETENESS, SIGNS AND FILES THE RETURN ON BEHALF OF THE GOVERNING BOARD. COPIES OF THE FORM 990 INCLUDING ATTACHMENTS ARE SENT TO EACH BOARD MEMBER FOR REVIEW AND DISCUSSION AT THE NEXT SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE GOVERNING BOARD FOR ADHERENCE AND NEW BOARD MEMBERS ARE REQUIRED TO AFFIRM ACCEPTANCE OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR YEAR INFORMATION RETURNS (FORM 990) ARE AVAILABLE FOR PUBLIC INSPECTION ON THE GUIDESTAR WEBSITE LOCATED AT WWW.GUIDESTAR.ORG.THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND INFORMATION RETURNS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALTHOUGH THE ORGANIZATION DID NOT RECEIVE MORE THAN $25,000 IN NON-CASH CONTRIBUTIONS, IT PARTICIPATES IN A VEHICLE DONATION PROGRAM ADMINISTERED BY INDEPENDENT CHARITIES OF AMERICA, OF WHICH THE ORGANIZATION IS A MEMBER. THE ORGANIZATION DOES NOT TAKE TITLE TO OR POSSESSION OF DONATED VEHICLES, DOES NOT ISSUE RECEIPTS, AND HAS NO CONTROL OVER THE PROGRAM, BUT A CONTRIBUTOR MAY SPECIFY THAT NET PROCEEDS FROM THE RESALE OF THE CONTRIBUTOR'S VEHICLE BE DIRECTED TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION IS SUPPORTED BY VOLUNTEERS AND DOES NOT INTEND TO EMPLOY INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IV, LINE 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, LINE 15
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0527069
IRS990/TotalAssetsEOYAmt0520236
IRS990/TotalAssetsGrp/BOYAmt0527069
IRS990/TotalAssetsGrp/EOYAmt0520236
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0566299
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027832
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011347
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0527120
IRS990/TotalFunctionalExpensesGrp/TotalAmt0566299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0527069
IRS990/TotalLiabilitiesEOYAmt0520236
IRS990/TotalLiabilitiesGrp/BOYAmt0527069
IRS990/TotalLiabilitiesGrp/EOYAmt0520236
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt0527120
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0566299
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0527069
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0520236
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01100 LARKSPUR LANDING CIR 340
IRS990/USAddress/CityNm0LARKSPUR
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0949391827
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LOWEROVERHEAD.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS LAYMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHARITIES UNDER 5 PERCENT OVERHEAD
ReturnHeader/Filer/BusinessNameControlTxt0CHAR
ReturnHeader/Filer/EIN0273132492
ReturnHeader/Filer/PhoneNum04159252674
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 LARKSPUR LANDING CIRCLE
ReturnHeader/Filer/USAddress/CityNm0LARKSPUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094939
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAZE & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03478 BUSKIRK AVE STE 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLEASANT HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945234346
ReturnHeader/PreparerPersonGrp/PhoneNum09259300902
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY J KRISCH
ReturnHeader/ReturnTs02016-10-24T11:21:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$520,236
Liabilities
$520,236
Net assets
$0
Revenue
$566,299
Expenses
$566,299
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.52$0.00$0.57$0.57$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.89$0.00$0.94$0.94$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$1.43$0.00$1.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$1.01$0.00$1.01