Civic Intelligence

Narconon Fresh Start

990 • Fiscal year 2016 • EIN 33-0911677

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization ProfileWWW.DRUGREHAB.COM

View Organization Page

2600 Foothill Blvd Suite 208LA Crescenta, CA 91214

(323) 871-8644

Siviq Scores

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

Liabilities / Assets

95th percentile

1.24x

Higher debt load relative to assets than 95% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

1.22x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$7,663,921

Down $2,598,941 (-25%) from 2012

Net Assets

Down

-$1,831,713

Down $5,883,698 (-145%) from 2012

Liabilities

Up

$9,495,634

Up $3,284,757 (+53%) from 2012

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin17th percentile

Revenue

$7,799,352

No earlier filing loaded for comparison.

Expenses

Down

$8,898,309

Down $7,905,225 (-47%) from 2012

Net Income

-$1,098,957

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15M$10M$5.0M$0-$5.0MAssets 2012: $10,262,862Liabilities 2012: $6,210,877Net Assets 2012: $4,051,9852012Assets 2016: $7,663,921Liabilities 2016: $9,495,634Net Assets 2016: -$1,831,7132016Assets 2017: $7,616,634Liabilities 2017: $9,513,728Net Assets 2017: -$1,897,0942017Assets 2018: $7,201,123Liabilities 2018: $9,582,856Net Assets 2018: -$2,381,7332018Assets 2019: $7,253,571Liabilities 2019: $10,361,116Net Assets 2019: -$3,107,5452019

Highlighted filing

2016

Assets$7,663,921
Liabilities$9,495,634
Net Assets-$1,831,713
Open 2016 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2012: $16,803,5342012Revenue 2016: $7,799,352Expenses 2016: $8,898,309Net Income 2016: -$1,098,9572016Revenue 2017: $8,765,721Expenses 2017: $8,555,363Net Income 2017: $210,3582017Revenue 2018: $6,990,030Expenses 2018: $7,145,701Net Income 2018: -$155,6712018Revenue 2019: $5,804,548Expenses 2019: $6,412,200Net Income 2019: -$607,6522019

Highlighted filing

2016

Revenue$7,799,352
Expenses$8,898,309
Net Income-$1,098,957
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$7,810,903
Mission and Program Overview

Mission

Drug rehabilitation and prevention of substance abuse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,236,500$7,026,317▼ $210,183
Accounts Receivable$958,299$310,058▼ $648,241
Loans From Officers Directors$146,199$142,677▼ $3,522
Prepaid Expenses and Deferred Charges$55,932$72,812▲ $16,880
Cash and Non-Interest-Bearing Accounts$16,893$36,077▲ $19,184
Intangible Assets-$31,979-
Other Notes and Loans Receivable, Net$2,704$174▼ $2,530
Total Assets$8,432,858$7,663,921▼ $768,937
Other Assets Total$162,530$186,504▲ $23,974
Liabilities
Accounts Payable and Accrued Expenses$4,604,473$4,893,106▲ $288,633
Mortgage Notes Payable Secured by Investment Property$4,235,864$4,454,001▲ $218,137
Other Liabilities$67,661--
Deferred Revenue$31,000$4,000▼ $27,000
Escrow Account Liability$1,850$1,850→ $0
Total Liabilities$9,087,047$9,495,634▲ $408,587
Net Assets / Fund Balance
Unrestricted Net Assets$-654,189$-1,831,713▼ $1,177,524
Total Net Assets Fund Balance$-654,189$-1,831,713▼ $1,177,524
Total Liabilities and Net Assets / Fund Balance$8,432,858$7,663,921▼ $768,937

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,012,712-$4,012,712
Buildings$2,702,304$1,192,919$3,895,223
Other Land Buildings$28,475$755,968$784,443
Equipment$273,582$406,864$680,446
Leasehold Improvements$9,244$49,264$58,508
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Richard BartlemanEmployeeFT$138,591$138,591
Jay FerrellEmployeeFT$132,285$132,285
Daniel CarmichaelEmployeeFT$122,556$122,556
Lawrence TrahantCEO/directorFT$112,132$112,132
Ian ConferTreasurerFT$66,212$66,212
Anthony BylsmaDirectorFT$48,566$48,566
Mary WattsSecretaryFT$41,434$41,434
Glenn FarnsworthTreasurerFT$26,485$26,485
Shannon FarnsworthSecretaryFT$25,117$25,117

Board Members and Trustees

NameTitle
Charles SavageDirector
Luria Kathy DionDirector
Robert WigginsDirector
Yarko ManzanaresDirector
Brian WeinbergTrustee
Clark CarrTrustee
Karen SeagalTrustee
Michael St ArmandTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Clear DetoxMedical552 HAMILTON STREET, UNI E1, Costa Mesa, CA 92627$142,694
Revenue and Support

Revenue Composition

Contributions and Grants
$492,560
Program Service Revenue
$7,088,490
Investment Income
$11
Other Revenue
$218,291
All Other Contributions
$492,560
Change in Net Assets
$-1,098,957

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$472,422Cost Comparison
Total Noncash Contributions1$472,422-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,799,352
Revenue Not Reported on Form 990
$11,551
Total Revenue per Audited Statements
$7,810,903
Total Revenue per Form 990
$7,799,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,059,453
Salaries, Compensation, and Employee Benefits$3,799,436
Grants and Similar Amounts Paid$39,420
Total Fundraising Expense$6,281
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,207,347$294,402$2,386$2,504,135
Occupancy$742,840$108,345$597$851,782
Current Officers, Directors, Trustees, and Key Employees$598,576$114,802-$713,378
Fees for Services Legal$706,594$3,165$17$709,776
Office Expenses$423,746$51,737$284$475,767
Interest$402,482$58,704$323$461,509
Payments to Affiliates$445,923--$445,923
Payroll Taxes$316,182$46,117$254$362,553
Insurance$263,033$38,366$211$301,610
Other Employee Benefits$189,826$27,688$152$217,666
Depreciation Depletion$188,201$27,450$151$215,802
Advertising$190,908--$190,908
Travel$86,162$12,570$69$98,801
Fees for Services Other$62,307-$1,750$64,057
Grants to Domestic Individuals$39,420--$39,420
Fees for Services Accounting-$31,984-$31,984
Other Expenses$3,880$814$4$3,880
Pension Plan Contributions$1,487$216$1$1,704
All Other Expenses$727$105$1$833
Total Functional Expenses$8,060,791$831,237$6,281$8,898,309

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,909,860
Expenses per Audited Statements$8,898,309
Total Expenses per Form 990$8,898,309
Expenses Not Reported on Form 990$11,551
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Carol TrahantSpouse - CEOEmploymentNo$63,507
Lanie HooleyDaughter - CEOEmploymentNo$13,171
Tyler HooleySon-ceoEmploymentNo$12,109

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$146,199$142,677▼ $3,522
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Glenn farnsworth shannon farnsworth treasurer secretary spouses”

Form 990, Page 6, Part VI, Line 7A

“The organization has trustees, whose function is to elect or remove members of the board of directors.”

Form 990, Page 6, Part VI, Line 7B

“Decisions regarding electing or removing board members are subject to the approval by the trustees.”

Form 990, Page 6, Part VI, Line 11B

“The board of directors reviews a draft of the 990 prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“A survey is taken annually of all officers, directors, trustees and key employees requiring disclosure of any actual or potential conflict-of- interest transactions. The board reviews all significant transactions for conformance with the conflict-of-interest policy.”

Form 990, Page 6, Part VI, Line 15A

“Rates of compensation for all employees, including the ceo, top management, officers and key employees were reviewed by management personnel and the board of directors. A comparability review was done of other non-profit groups in southern california and the rates set were found to be of comparable levels to similar organizations.”

Form 990, Page 6, Part VI, Line 15B

“Narconon fresh start did a comparability study of the salaries paid to the following employees: executive director, deputy executive directors, senior directors and student intake directors”

Form 990, Page 6, Part VI, Line 19

“The organization provides a copy of its governing documents, conflicts policy, audited financial statements, and form 990 upon request.”

Filing and Contact Details

Filer

Filer Name
Narconon Fresh Start
EIN
33-0911677
Phone
3238718644
Address
2600 FOOTHILL BLVD SUITE 208, LA CRESCENTA, CA 91214

Signing Officer

Name
Ian Confer
Title
Treasurer
Phone
9496758988
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence Trahant
Formed
2000
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
141

Preparer

Firm
Greenberg and Jackson Cpas
Address
1480 COLORADO BLVD STE 200, EAGLE ROCK, CA 90041-2369
Preparer
Bradford N Bernstein CPA
Phone
8182493230
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Cost of program materials sold 11,551 cost of program materials sold -11,551”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“Funds held on behalf of students.”

Schedule D, Page 3, Part X

“The organization has evaluated its tax positions and certainty as to whether those tax positions will be sustained in the event of an audit by taxing authorities at the federal and state level. It has been determined that all income tax positions are more likely than not (greater than 50% chance) of being sustained upon potential audit or examination; therefore no recognition or disclosure of uncertain income tax positions is required in the financial statements.”

Schedule D, Page 4, Part XI, Line 2D

“Cost of program materials sold 11,551”

Schedule D, Page 4, Part XII, Line 2D

“Cost of program materials sold 11,551”

Schedule D, Page 4, Part XIII

“The organization is currently in the process of having their 2016 financial statements audited by an independent accountant. The audit has not been completed as of the due date of the 990. It is anticipated that it will be completed in the near future.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt15EMPLOYEE
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IRS990/IntangibleAssetsGrp/EOYAmt031979
IRS990/InterestGrp/FundraisingAmt0323
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IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt07026317
IRS990/LandBldgEquipCostOrOtherBssAmt09431332
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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0146199
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0142677
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0DRUG REHABILITATION AND PREVENTION OF SUBSTANCE ABUSE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04454001
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IRS990/OccupancyGrp/ManagementAndGeneralAmt0108345
IRS990/OccupancyGrp/ProgramServicesAmt0742840
IRS990/OccupancyGrp/TotalAmt0851782
IRS990/OfficeExpensesGrp/FundraisingAmt0284
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt051737
IRS990/OfficeExpensesGrp/ProgramServicesAmt0423746
IRS990/OfficeExpensesGrp/TotalAmt0475767
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0186504
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0152
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027688
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0189826
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0217666
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IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2AMORTIZATION - LOAN COSTS
IRS990/OtherExpensesGrp/Desc3MISC
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IRS990/OtherExpensesGrp/FundraisingAmt14
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014772
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1814
IRS990/OtherExpensesGrp/ProgramServicesAmt0813824
IRS990/OtherExpensesGrp/ProgramServicesAmt1371748
IRS990/OtherExpensesGrp/ProgramServicesAmt25578
IRS990/OtherExpensesGrp/ProgramServicesAmt33880
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IRS990/OtherExpensesGrp/TotalAmt1386601
IRS990/OtherExpensesGrp/TotalAmt26396
IRS990/OtherExpensesGrp/TotalAmt33880
IRS990/OtherLiabilitiesGrp/BOYAmt067661
IRS990/OtherRevenueMiscGrp/Desc0REFERRAL FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0130300
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0130300
IRS990/OtherRevenueTotalAmt0130300
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02386
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0294402
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02207347
IRS990/OtherSalariesAndWagesGrp/TotalAmt02504135
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt02704
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0174
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0445923
IRS990/PaymentsToAffiliatesGrp/TotalAmt0445923
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0254
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt046117
IRS990/PayrollTaxesGrp/ProgramServicesAmt0316182
IRS990/PayrollTaxesGrp/TotalAmt0362553
IRS990/PensionPlanContributionsGrp/FundraisingAmt01
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0216
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01487
IRS990/PensionPlanContributionsGrp/TotalAmt01704
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt055932
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt072812
IRS990/PrincipalOfficerNm0LAWRENCE TRAHANT
IRS990/PriorPeriodAdjustmentsAmt0-78567
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0DRUG REHABILITATION SERVICES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07088490
IRS990/ProgSrvcAccomActy2Grp/Desc0NARCONON FRESH START PROVIDES DRUG EDUCATION AND SUBSTANCE ABUSE PREVENTION SERVICES BY IMPROVING PUBLIC KNOWLEDGE ABOUT DRUGS AND THEIR HARMFUL EFFECTS. DURING THE YEAR THE ORGANIZATION DELIVERED NARCONON DRUG EDUCATION LECTURES TO APPROXIMATELY 80,000 CHILDREN THROUGH SCHOOLS AND OTHER ORGANIZATIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0366071
IRS990/ProgSrvcAccomActy3Grp/Desc0NARCONON FRESH START CONDUCTS BROAD PUBLIC CAMPAIGNS TO RAISE PUBLIC AWARENESS TO THE EXTENT AND EFFECTS OF SUBSTANCE ABUSE AND THE NEED FOR PREVENTION AND REHABILITATION. DURING THE YEAR OVER 3,950,000 INFORMATIONAL BROCHURES AND PROMOTIONAL FLIERS WERE SENT TO THE GENERAL PUBLIC. EXTENSIVE INTERNET SITES DESCRIBING THE PROBLEMS OF AND SOLUTIONS FOR DRUG AND ALCOHOL ABUSE ARE MAINTAINED AND THESE RECEIVED APPROXIMATELY TENS OF MILLIONS OF VISITS DURING THE YEAR.
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IRS990/PYOtherRevenueAmt087271
IRS990/PYProgramServiceRevenueAmt010638232
IRS990/PYRevenuesLessExpensesAmt0-1656420
IRS990/PYSalariesCompEmpBnftPaidAmt06194226
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IRS990/PYTotalRevenueAmt013095730
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1098957
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt07306781
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt014772
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REFERRAL FEES 130,300
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01002340
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08772
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt019869
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03893763
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0136
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt011883716
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt014206632
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt017592928
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt061794541

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$7,663,921
Liabilities
$9,495,634
Net assets
-$1,831,713
Revenue
$7,799,352
Expenses
$8,898,309
Net income
-$1,098,957
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.25$10.4$3.11$5.80$6.41$0.61
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.20$9.58$2.38$6.99$7.15$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.62$9.51$1.90$8.77$8.56$0.21
2016Detailed filing. Detailed filing data is available for this year.$7.66$9.50$1.83$7.80$8.90$1.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$6.21$4.05$16.8