Civic Intelligence

Cement Masons Local 524 Apprentice Training & Retraining Fund

990EZ • Fiscal year 2014 • EIN 31-6059403

Jun 01, 2013 to May 31, 2014 • Filed on Oct 14, 2014

Organization ProfileN/A
3 Kovach Drive45215

(513) 221-8020

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

20th percentile

-9.0%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

28th percentile

-5.5%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

93rd percentile

37%

Faster revenue growth than 93% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$213,177

Down $12,440 (-5.5%) from 2013

Net Assets

Down

$213,177

Down $12,440 (-5.5%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin20th percentile

Revenue

Up

$137,501

Up $37,065 (+37%) from 2013

Expenses

Up

$149,941

Up $10,665 (+7.7%) from 2013

Net Income

Up

-$12,440

Up $26,400 (+68%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$600K$400K$200K$0Assets 2013: $225,617Liabilities 2013: $0Net Assets 2013: $225,6172013Assets 2014: $213,177Liabilities 2014: $0Net Assets 2014: $213,1772014Assets 2015: $211,793Liabilities 2015: $2,634Net Assets 2015: $209,1592015Assets 2016: $184,693Liabilities 2016: $5,026Net Assets 2016: $179,6672016Assets 2017: $208,154Liabilities 2017: $9,595Net Assets 2017: $198,5592017Assets 2018: $243,594Liabilities 2018: $6,685Net Assets 2018: $236,9092018Assets 2019: $436,303Liabilities 2019: $240,644Net Assets 2019: $195,6592019Assets 2020: $402,507Liabilities 2020: $234,247Net Assets 2020: $168,2602020Assets 2021: $399,481Liabilities 2021: $227,402Net Assets 2021: $172,0792021Assets 2022: $388,817Liabilities 2022: $220,122Net Assets 2022: $168,6952022Assets 2023: $360,153Liabilities 2023: $212,378Net Assets 2023: $147,7752023Assets 2024: $339,647Liabilities 2024: $208,137Net Assets 2024: $131,5102024Assets 2025: $323,928Liabilities 2025: $196,483Net Assets 2025: $127,4452025

Highlighted filing

2014

Assets$213,177
Liabilities$0
Net Assets$213,177
Open 2014 Filing

Operations Trend

Revenue Growth93rd percentile

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

$200K$100K$0-$100KRevenue 2013: $100,436Expenses 2013: $139,276Net Income 2013: -$38,8402013Revenue 2014: $137,501Expenses 2014: $149,941Net Income 2014: -$12,4402014Revenue 2015: $139,974Expenses 2015: $143,992Net Income 2015: -$4,0182015Revenue 2016: $141,047Expenses 2016: $170,539Net Income 2016: -$29,4922016Revenue 2017: $185,659Expenses 2017: $166,767Net Income 2017: $18,8922017Revenue 2018: $138,313Expenses 2018: $99,963Net Income 2018: $38,3502018Revenue 2019: $64,069Expenses 2019: $105,319Net Income 2019: -$41,2502019Revenue 2020: $91,795Expenses 2020: $119,194Net Income 2020: -$27,3992020Revenue 2021: $85,437Expenses 2021: $81,618Net Income 2021: $3,8192021Revenue 2022: $98,536Expenses 2022: $101,920Net Income 2022: -$3,3842022Revenue 2023: $82,206Expenses 2023: $103,126Net Income 2023: -$20,9202023Revenue 2024: $101,339Expenses 2024: $117,604Net Income 2024: -$16,2652024Revenue 2025: $74,486Expenses 2025: $78,551Net Income 2025: -$4,0652025

Highlighted filing

2014

Revenue$137,501
Expenses$149,941
Net Income-$12,440
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 14, 2014
Return Version
2013v3.0
Gross Receipts
$137,501
Mission and Program Overview

Mission

Train apprentice cement masons

Program Services

DescriptionGrantsExpenses
PROVIDED CLASSROOM INSTRUCTION, ON THE JOB TRAINING, SAFETY CLASSES AND COMPETITIONS TO APPRENTICE CEMENT MASONS OF CEMENT MASONS LOCAL 524.$0$149,941
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHILLIP NEUMANNTrustee-$0--
JOSEPH CIACCHITrustee-$0--
JULIE LEONARDTrustee-$0--
ANDREW KITCHENSBusiness Agent-$0--
Filing and Contact Details

Filer

EIN
31-6059403
Phone
5132218020

Signing Officer

Name
Christie Farrow
Title
Apprenticeship Coordinator
Phone
5132218020
Signed
2014-10-14
Discuss with paid preparer
Yes

Preparer

Preparer
Stephanie J Pape CPA
Phone
5135309200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: investment. Amount: 128.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: telephone. Amount: 2,479. Description: tools & materials. Amount: 898. Description: equipment rental. Amount: 1,864. Description: conferences & meetings. Amount: 7,812. Description: supplies. Amount: 2,973. Description: dues. Amount: 2,822. Description: promotions. Amount: 577. Description: insurance. Amount: 6,102. Description: operations expense. Amount: 17,481. Description: facilities & equipment expense. Amount: 1,692. Description: payroll taxes. Amount: 18,307. Description: vehicle maintenance. Amount: 572. Description: miscellaneous. Amount: 2,858. Description: regional coordinatory. Amount: 9,781. Total to form 990-ez, line 16: 76,218.”

Raw XML Appendix155 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine10CHRISTIE FARROW
IRS990EZ/BooksInCareOfDetail/PhoneNum05132218020
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine103 KOVACH DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/City0CINCINNATI
IRS990EZ/BooksInCareOfDetail/USAddress/State0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode045215
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0225617
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0213177
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0137373
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-12440
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04278
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0225617
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0213177
IRS990EZ/GrossReceiptsAmt0137501
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt0128
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0225617
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0213177
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0225617
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0213177
IRS990EZ/OccupancyRentUtltsAndMaintAmt015794
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILLIP NEUMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOSEPH CIACCHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JULIE LEONARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ANDREW KITCHENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BUSINESS AGENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt076218
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TRAIN APPRENTICE CEMENT MASONS
IRS990EZ/PrintingPublicationsPostageAmt0485
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED CLASSROOM INSTRUCTION, ON THE JOB TRAINING, SAFETY CLASSES AND COMPETITIONS TO APPRENTICE CEMENT MASONS OF CEMENT MASONS LOCAL 524.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0149941
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt053166
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0149941
IRS990EZ/TotalProgramServiceExpensesAmt0149941
IRS990EZ/TotalRevenueAmt0137501
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0137373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0100288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0150128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt098979
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt056191
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0542959
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0128
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01293
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0747
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02178
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04494
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0128
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01293
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0747
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02178
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04494
IRS990ScheduleA/InvestmentIncomeCYPct00.00820
IRS990ScheduleA/InvestmentIncomePYPct00.01640
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0937
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0937
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99010
IRS990ScheduleA/PublicSupportPY509Pct00.98160
IRS990ScheduleA/PublicSupportTotal509Amt0542959
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0137373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0100288
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0150128
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt098979
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt056191
IRS990ScheduleA/Total509Grp/TotalAmt0542959
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0137501
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0100436
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0151421
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt099726
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt059306
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0548390
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT. AMOUNT: 128.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: TELEPHONE. AMOUNT: 2,479. DESCRIPTION: TOOLS & MATERIALS. AMOUNT: 898. DESCRIPTION: EQUIPMENT RENTAL. AMOUNT: 1,864. DESCRIPTION: CONFERENCES & MEETINGS. AMOUNT: 7,812. DESCRIPTION: SUPPLIES. AMOUNT: 2,973. DESCRIPTION: DUES. AMOUNT: 2,822. DESCRIPTION: PROMOTIONS. AMOUNT: 577. DESCRIPTION: INSURANCE. AMOUNT: 6,102. DESCRIPTION: OPERATIONS EXPENSE. AMOUNT: 17,481. DESCRIPTION: FACILITIES & EQUIPMENT EXPENSE. AMOUNT: 1,692. DESCRIPTION: PAYROLL TAXES. AMOUNT: 18,307. DESCRIPTION: VEHICLE MAINTENANCE. AMOUNT: 572. DESCRIPTION: MISCELLANEOUS. AMOUNT: 2,858. DESCRIPTION: REGIONAL COORDINATORY. AMOUNT: 9,781. TOTAL TO FORM 990-EZ, LINE 16: 76,218.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTIE FARROW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0APPRENTICESHIP COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05132218020
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10CEMENT MASONS LOCAL 524 APPRENTICE
ReturnHeader/Filer/BusinessName/BusinessNameLine20TRAINING & RETRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0CEME
ReturnHeader/Filer/EIN0316059403
ReturnHeader/Filer/PhoneNum05132218020
ReturnHeader/Filer/USAddress/AddressLine103 KOVACH DRIVE
ReturnHeader/Filer/USAddress/City0CINCINNATI
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode045215
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311451941
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10FLYNN & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine107800 E KEMPER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0452491614
ReturnHeader/PreparerPersonGrp/PhoneNum05135309200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE J PAPE CPA
ReturnHeader/ReturnTs02014-10-15T14:49:46-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$213,177
Liabilities
$0
Net assets
$213,177
Revenue
$137,501
Expenses
$149,941
Net income
-$12,440
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.24$1.96$1.27$0.74$0.79$0.04
2024Detailed filing. Detailed filing data is available for this year.$3.40$2.08$1.32$1.01$1.18$0.16
2023Detailed filing. Detailed filing data is available for this year.$3.60$2.12$1.48$0.82$1.03$0.21
2022Detailed filing. Detailed filing data is available for this year.$3.89$2.20$1.69$0.99$1.02$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.99$2.27$1.72$0.85$0.82$0.04
2020Detailed filing. Detailed filing data is available for this year.$4.03$2.34$1.68$0.92$1.19$0.27
2019Detailed filing. Detailed filing data is available for this year.$4.36$2.41$1.96$0.64$1.05$0.41
2018Detailed filing. Detailed filing data is available for this year.$2.44$0.07$2.37$1.38$1.00$0.38
2017Detailed filing. Detailed filing data is available for this year.$2.08$0.10$1.99$1.86$1.67$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.85$0.05$1.80$1.41$1.71$0.29
2015Detailed filing. Detailed filing data is available for this year.$2.12$0.03$2.09$1.40$1.44$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$1.38$1.50$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.00$2.26$1.00$1.39$0.39