Civic Intelligence

Educational Advancement Fund Inc

990 • Fiscal year 2021 • EIN 36-4480416

Aug 01, 2020 to Jul 31, 2021 • Filed on Oct 05, 2022

55 East Jackson Boulevard 22nd FlChicago, IL 60604

(312) 362-6659

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

95th percentile

82%

Higher net margin than 95% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

100th percentile

$1,409,889

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 1807.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Assets

Flat

$0

Flat from 2020

Net Assets

Up

$0

Up $63,791 (+100%) from 2020

Liabilities

Down

$0

Down $63,791 (-100%) from 2020

Revenue

Up

$78,012

Up $78,012 from 2020

Expenses

Down

$14,221

Down $21,582 (-60%) from 2020

Net Income

Up

$63,791

Up $99,594 (+278%) from 2020

Historical Trend

Balance Sheet Trend

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

$200M$150M$100M$50M$0-$50MAssets 2010: $142,350,843Liabilities 2010: $151,600,696Net Assets 2010: -$9,249,8532010Assets 2011: $142,179,304Liabilities 2011: $149,661,264Net Assets 2011: -$7,481,9602011Assets 2012: $141,571,640Liabilities 2012: $146,866,940Net Assets 2012: -$5,295,3002012Assets 2013: $139,046,350Liabilities 2013: $142,863,092Net Assets 2013: -$3,816,7422013Assets 2014: $138,370,146Liabilities 2014: $139,648,209Net Assets 2014: -$1,278,0632014Assets 2015: $139,176,685Liabilities 2015: $138,478,557Net Assets 2015: $698,1282015Assets 2016: $132,385,770Liabilities 2016: $134,411,045Net Assets 2016: -$2,025,2752016Assets 2017: $25,578,134Liabilities 2017: $4,494,346Net Assets 2017: $21,083,7882017Assets 2018: $77,620Liabilities 2018: $77,098Net Assets 2018: $5222018Assets 2019: $0Liabilities 2019: $27,988Net Assets 2019: -$27,9882019Assets 2020: $0Liabilities 2020: $63,791Net Assets 2020: -$63,7912020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$150M$100M$50M$0-$50MExpenses 2010: $26,932,4472010Expenses 2011: $25,886,0772011Expenses 2012: $26,363,3112012Expenses 2013: $26,664,3192013Revenue 2014: $29,913,714Expenses 2014: $27,375,035Net Income 2014: $2,538,6792014Revenue 2015: $30,503,104Expenses 2015: $28,526,913Net Income 2015: $1,976,1912015Revenue 2016: $30,369,500Expenses 2016: $33,092,903Net Income 2016: -$2,723,4032016Revenue 2017: $131,283,280Expenses 2017: $32,709,050Net Income 2017: $98,574,2302017Revenue 2018: $445,787Expenses 2018: $603,601Net Income 2018: -$157,8142018Revenue 2019: $0Expenses 2019: $28,510Net Income 2019: -$28,5102019Revenue 2020: $0Expenses 2020: $35,803Net Income 2020: -$35,8032020Revenue 2021: $78,012Expenses 2021: $14,221Net Income 2021: $63,7912021

Highlighted filing

2021

Revenue$78,012
Expenses$14,221
Net Income$63,791
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Oct 5, 2022
Return Version
2020v4.2
Gross Receipts
$78,012
Mission and Program Overview

Mission

The organization's primary exempt purpose is the maintenance of a residential housing complex for the benefit of three Chicago-area tax-exempt institutions of higher learning and providing housing to the students thereof.

Balance Sheet Detail
LineBeginningEndChange
Assets
Total Assets$0$0→ $0
Liabilities
Other Liabilities$63,791$0▼ $63,791
Total Liabilities$63,791$0▼ $63,791
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-63,791$0▲ $63,791
Total Net Assets Fund Balance$-63,791$0▲ $63,791
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Gabriel EstebanBoard Chair
Sherri SidlerPresident/Director
Dr Ali MalekzadehDirector
Dr Kwang-Wu KimDirector
Jerry TarrerDirector
Jeffrey Bethke Past PresidentDirector until Dec '20
Arlene RegnerusTreasurer/Director
Andrew HarrisTreasurer/Director until June '21
Richard MoreciSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$78,012
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$63,791
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,221
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
Insurance-$8,283-$8,283
Fees for Services Accounting-$5,775-$5,775
Fees for Services Legal-$150-$150
Other Expenses-$13-$13
Total Functional Expenses$0$14,221$0$14,221
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 6

Columbia College Chicago, DePaul University, and Roosevelt University, each a not-for-profit corporation, are the members of the corporation.

Form 990, Part VI, Section A, line 7A

Each member school is allowed to appoint directors to the board.

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

The organization's tax advisor prepares the Form 990 based on information provided by financial management. The returns are reviewed by the tax advisor and financial management.

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

The certificate of compliance will be completed by all directors and officers of EAF annually. The EAF Operating Committee will review and act upon all conflict disclosures as soon as they are brought to their attention.

Form 990, Part VI, Section B, line 15

No compensation is paid to directors and officers from Educational Advancement Fund, Inc.

Form 990, Part VI, Section C, line 19

The organization does not make such documents available to the general public.

Filing and Contact Details

Filer

Filer Name
Educational Advancement Fund Inc
EIN
36-4480416
Phone
3123626659
Address
55 East Jackson Boulevard 22nd Fl, Chicago, IL 60604
Doing Business As
University Center of Chicago

Signing Officer

Name
Sherri Sidler
Title
President
Phone
3123626659
Signed
2022-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherri Sidler
Formed
2001
Legal Domicile
De
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
30 South Wacker Dr Suite 3300, Chicago, IL 60606-3392
Preparer
Rebekuh Eley
Phone
3126343400
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt075000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt1192675
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt293450
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt62000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt01010456
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1732600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2483024
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3475618
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4292222
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt5274465
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt6171236
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt270645
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt0170005
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt128500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt267800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt328500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt422800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt518242
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt615099
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt0113829
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt1105374
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt28363
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt329712
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt411156
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt527710
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt611229
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt040599
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt11290
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt2129203
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt327639
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt4276
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt51017
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt628902
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Dr Kwang-Wu Kim
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Dr Gabriel Esteban
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Dr Ali Malekzadeh
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3Jeffrey Bethke Past President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4Andrew Harris
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5Jerry Tarrer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6Richard Moreci
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Board Chair
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3Director until Dec '20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4Treasurer/Director until June '21
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt6Secretary
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt01409889
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt11060439
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2781840
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3561469
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt4326454
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt5321434
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt6228466
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Dr. Ali Malekzadeh participates in a supplemental, non-qualified retirement plan. During 2020, $45,000 was accrued to his plan and reported as deferred compensation, and $72,088 was distributed and reported in taxable compensation.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 4b
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Columbia College Chicago, DePaul University, and Roosevelt University, each a not-for-profit corporation, are the members of the corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member school is allowed to appoint directors to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's tax advisor prepares the Form 990 based on information provided by financial management. The returns are reviewed by the tax advisor and financial management.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.08$0.01$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.06$0.06$0.00$0.04$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.03$0.03$0.00$0.03$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.08$0.00$0.45$0.60$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.6$4.49$21.1$131$32.7$98.6
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$132$134$2.03$30.4$33.1$2.72
2015Detailed filing. Detailed filing data is available for this year.$139$138$0.70$30.5$28.5$1.98
2014Detailed filing. Detailed filing data is available for this year.$138$140$1.28$29.9$27.4$2.54
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$139$143$3.82$26.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$142$147$5.30$26.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$142$150$7.48$25.9
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$142$152$9.25$26.9