Civic Intelligence

Wawasee Area Conservancy Foundation Inc.

990 • Fiscal year 2024 • EIN 35-1832807

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 29, 2025

PO Box 548Syracuse, IN 46567

(574) 457-4549

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.11x

Higher debt load relative to assets than 42% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

1.00x

Higher debt load relative to revenue than 81% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

54th percentile

6.2%

Faster asset growth than 54% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-35%

Faster revenue growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,281,972

Up $1,905,627 (+23%) from 2021

Net Assets

Up

$9,164,789

Up $2,084,067 (+29%) from 2021

Liabilities

Down

$1,117,183

Down $178,440 (-14%) from 2021

Revenue

Up

$1,122,542

Up $52,360 (+4.9%) from 2021

Expenses

Up

$839,785

Up $288,914 (+52%) from 2021

Net Income

Down

$282,757

Down $236,554 (-46%) from 2021

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $3,882,948Liabilities 2010: $179,915Net Assets 2010: $3,703,0332010Assets 2011: $3,934,745Liabilities 2011: $259,134Net Assets 2011: $3,675,6112011Assets 2012: $4,306,571Liabilities 2012: $674,375Net Assets 2012: $3,632,1962012Assets 2013: $4,933,010Liabilities 2013: $668,961Net Assets 2013: $4,264,0492013Assets 2014: $4,744,364Liabilities 2014: $293,056Net Assets 2014: $4,451,3082014Assets 2015: $4,898,246Liabilities 2015: $161,875Net Assets 2015: $4,736,3712015Assets 2016: $5,634,790Liabilities 2016: $507,635Net Assets 2016: $5,127,1552016Assets 2017: $6,260,685Liabilities 2017: $700,426Net Assets 2017: $5,560,2592017Assets 2018: $6,871,658Liabilities 2018: $1,240,377Net Assets 2018: $5,631,2812018Assets 2019: $6,934,388Liabilities 2019: $1,213,523Net Assets 2019: $5,720,8652019Assets 2021: $8,376,345Liabilities 2021: $1,295,623Net Assets 2021: $7,080,7222021Assets 2024: $10,281,972Liabilities 2024: $1,117,183Net Assets 2024: $9,164,7892024

Highlighted filing

2024

Assets$10,281,972
Liabilities$1,117,183
Net Assets$9,164,789

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2010: $236,0672010Expenses 2011: $226,4332011Expenses 2012: $337,9452012Revenue 2013: $902,103Expenses 2013: $270,250Net Income 2013: $631,8532013Revenue 2014: $461,747Expenses 2014: $274,488Net Income 2014: $187,2592014Revenue 2015: $577,494Expenses 2015: $292,431Net Income 2015: $285,0632015Revenue 2016: $698,206Expenses 2016: $307,422Net Income 2016: $390,7842016Revenue 2017: $797,926Expenses 2017: $364,822Net Income 2017: $433,1042017Revenue 2018: $363,749Expenses 2018: $292,727Net Income 2018: $71,0222018Revenue 2019: $690,105Expenses 2019: $600,521Net Income 2019: $89,5842019Revenue 2021: $1,070,182Expenses 2021: $550,871Net Income 2021: $519,3112021Revenue 2024: $1,122,542Expenses 2024: $839,785Net Income 2024: $282,7572024

Highlighted filing

2024

Revenue$1,122,542
Expenses$839,785
Net Income$282,757
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.0
Gross Receipts
$1,122,542
Mission and Program Overview

Mission

Preserve and enhance the wawasee watershed

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,991,137$8,776,179▲ $785,042
Cash and Non-Interest-Bearing Accounts$505,847$87,129▼ $418,718
Accounts Receivable-$54,442-
Total Assets$9,682,427$10,281,972▲ $599,545
Other Assets Total$1,185,443$1,364,222▲ $178,779
Liabilities
Unsecured Notes Loans Payable$951,646$1,117,183▲ $165,537
Total Liabilities$951,646$1,117,183▲ $165,537
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,730,781$9,164,789▲ $434,008
Total Net Assets Fund Balance$8,730,781$9,164,789▲ $434,008
Total Liabilities and Net Assets / Fund Balance$9,682,427$10,281,972▲ $599,545

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$663,909$207,692-
Land$8,071,764--
Equipment$40,506$106,179-
Other Assets Org$7,753--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Terry ClapacsChairman
Tom CottrellVice Chairma
Becky LevinsonDirector
Beth MorrisDirector
Bill HerdrichDirector
Bill MccullyDirector
Bradey WrightDirector
Brian WarrenDirector
Chris RobertsDirector
Cindy PetersonDirector
Dan KileyDirector
Jay JorgensenDirector
Joan SzynalDirector
John BearssDirector
Russell AndersonDirector
Tom KelleyDirector
Heather HarwoodExecutive Di
Donn BairdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,079,864
Program Service Revenue
$0
Investment Income
$18
Other Revenue
$42,660
All Other Contributions
$929,540
Change in Net Assets
$282,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$839,785
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
All Other Expenses$78,195$23,153-$101,348
Interest$92,644--$92,644
Fees for Services Management$85,281$1,800-$87,081
Depreciation Depletion-$61,737-$61,737
Other Expenses$47,606$22,872-$47,606
Advertising$28,498$7,670-$36,168
Office Expenses$12,388$4,856-$17,244
Insurance-$14,179-$14,179
Conferences and Meetings$12,732$808-$13,540
Fees for Services Accounting-$3,550-$3,550
Fees for Services Legal-$888-$888
Total Functional Expenses$597,818$241,967$0$839,785
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
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

Since the staff and board members are volunteers the executive director will review the 990 tax return prior to filing. If there are any unusual or unexpected items the board memebers will be contacted for further discussion on such items.

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

Conflict of interest is self monitored and if any is noted it is discussed and resolved at the board meetings

Form 990, Page 6, Part VI, Line 19

Organization documents have to be made available upon request. A reasonable copy charge may be assessed.

Filing and Contact Details

Filer

Filer Name
Wawasee Area Conservancy Foundation
EIN
35-1832807
Phone
5744574549
Address
PO BOX 548, SYRACUSE, IN 46567

Signing Officer

Name
Heather Harwood
Title
Executive Director
Phone
5744574549
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Harwood
Formed
1991
Legal Domicile
In
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
David Culp & Co Llp
Address
7321 W JEFFERSON BLVD, FT WAYNE, IN 46804
Preparer
Daniel L Braun Ea
Phone
2604327033
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Aquatic plant management 28,737 0 0 turkey creek bank design 18,039 0 0 environmental studies 12,917 0 0 equipment maintenance 4,541 4,663 0 internet services 0 8,473 0 supplies 2,986 3,314 0 between the lakes 5,329 0 0 maintenance 5,121 0 0 miscellaneous 525 1,933 0 bank charges 0 1,715 0 property taxes 0 1,652 0 dues and subscriptions 0 1,403 0 total 78,195 23,153 0

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IRS990/OtherExpensesGrp/TotalAmt252000
IRS990/OtherExpensesGrp/TotalAmt347606
IRS990/OtherRevenueMiscGrp/Desc0PAYMENTS FROM FOUNDATIONS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc2PROMOTIONAL ITEMS
IRS990/OtherRevenueMiscGrp/ExclusionAmt025499
IRS990/OtherRevenueMiscGrp/ExclusionAmt18056
IRS990/OtherRevenueMiscGrp/ExclusionAmt21012
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025499
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18056
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21012
IRS990/OtherRevenueTotalAmt034567
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0HEATHER HARWOOD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01690831
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt014
IRS990/PYOtherExpensesAmt0779272
IRS990/PYOtherRevenueAmt024033
IRS990/PYRevenuesLessExpensesAmt0935606
IRS990/PYTotalExpensesAmt0779272
IRS990/PYTotalRevenueAmt01714878
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0282757
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt08093
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01079864
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01690831
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01387761
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01043005
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01070340
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06271801
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08111
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04508
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07291
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02126
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt022051
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt034567
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt019539
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt034529
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt025051
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt028178
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0141864
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08111
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04508
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07291
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt022051
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99660
IRS990ScheduleA/PublicSupportPY509Pct00.99770
IRS990ScheduleA/PublicSupportTotal509Amt06413665
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01114431
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01710370
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01422290
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01068056
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01098518
IRS990ScheduleA/Total509Grp/TotalAmt06413665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01122542
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01714878
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01429581
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01070182
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01098533
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06435716
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0663909
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0207692
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0871601
IRS990ScheduleD/EquipmentGrp/BookValueAmt040506
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0106179
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0146685
IRS990ScheduleD/LandGrp/BookValueAmt08071764
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt08071764
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01242576
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1113893
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt27753
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0KOSCIUSKO CO COMMUNITY FDTN
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DAVIDSON RESTRICTIVE COVENANT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2KCCF - WACF AGENCY ENDOWMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08776179
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01364222
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SINCE THE STAFF AND BOARD MEMBERS ARE VOLUNTEERS THE EXECUTIVE DIRECTOR WILL REVIEW THE 990 TAX RETURN PRIOR TO FILING. IF THERE ARE ANY UNUSUAL OR UNEXPECTED ITEMS THE BOARD MEMEBERS WILL BE CONTACTED FOR FURTHER DISCUSSION ON SUCH ITEMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST IS SELF MONITORED AND IF ANY IS NOTED IT IS DISCUSSED AND RESOLVED AT THE BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION DOCUMENTS HAVE TO BE MADE AVAILABLE UPON REQUEST. A REASONABLE COPY CHARGE MAY BE ASSESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AQUATIC PLANT MANAGEMENT 28,737 0 0 TURKEY CREEK BANK DESIGN 18,039 0 0 ENVIRONMENTAL STUDIES 12,917 0 0 EQUIPMENT MAINTENANCE 4,541 4,663 0 INTERNET SERVICES 0 8,473 0 SUPPLIES 2,986 3,314 0 BETWEEN THE LAKES 5,329 0 0 MAINTENANCE 5,121 0 0 MISCELLANEOUS 525 1,933 0 BANK CHARGES 0 1,715 0 PROPERTY TAXES 0 1,652 0 DUES AND SUBSCRIPTIONS 0 1,403 0 TOTAL 78,195 23,153 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09682427
IRS990/TotalAssetsEOYAmt010281972
IRS990/TotalAssetsGrp/BOYAmt09682427
IRS990/TotalAssetsGrp/EOYAmt010281972
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01079864
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0241967
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0597818
IRS990/TotalFunctionalExpensesGrp/TotalAmt0839785

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.3$1.12$9.16$1.12$0.84$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.38$1.30$7.08$1.07$0.55$0.52
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.93$1.21$5.72$0.69$0.60$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.87$1.24$5.63$0.36$0.29$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.26$0.70$5.56$0.80$0.36$0.43
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.63$0.51$5.13$0.70$0.31$0.39
2015Detailed filing. Detailed filing data is available for this year.$4.90$0.16$4.74$0.58$0.29$0.29
2014Detailed filing. Detailed filing data is available for this year.$4.74$0.29$4.45$0.46$0.27$0.19
2013Detailed filing. Detailed filing data is available for this year.$4.93$0.67$4.26$0.90$0.27$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$0.67$3.63$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.26$3.68$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.18$3.70$0.24