Civic Intelligence

Camp Fire USA Midland County Council

990 • Fiscal year 2019 • EIN 38-1357991

Jan 01, 2019 to Dec 31, 2019 • Filed on May 12, 2020

1621 E Wheeler RdMidland, MI 48642

(989) 832-2295

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

11th percentile

-34%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

96th percentile

$75,746

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

32nd percentile

-12%

Faster revenue growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$381,317

Down $91,298 (-19%) from 2018

Net Assets

Down

$368,719

Down $91,211 (-20%) from 2018

Liabilities

Down

$12,598

Down $87 (-0.7%) from 2018

Revenue

Down

$314,737

Down $42,445 (-12%) from 2018

Expenses

Up

$420,188

Up $32,398 (+8.4%) from 2018

Net Income

Down

-$105,451

Down $74,843 (-245%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $405,620Liabilities 2010: $2,122Net Assets 2010: $403,4982010Assets 2011: $407,469Liabilities 2011: $2,290Net Assets 2011: $405,1792011Assets 2012: $406,901Liabilities 2012: $2,624Net Assets 2012: $404,2772012Assets 2013: $432,003Liabilities 2013: $4,899Net Assets 2013: $427,1042013Assets 2014: $465,648Liabilities 2014: $5,523Net Assets 2014: $460,1252014Assets 2015: $482,800Liabilities 2015: $8,369Net Assets 2015: $474,4312015Assets 2016: $501,353Liabilities 2016: $14,654Net Assets 2016: $486,6992016Assets 2017: $509,447Liabilities 2017: $14,003Net Assets 2017: $495,4442017Assets 2018: $472,615Liabilities 2018: $12,685Net Assets 2018: $459,9302018Assets 2019: $381,317Liabilities 2019: $12,598Net Assets 2019: $368,7192019Assets 2020: $360,848Liabilities 2020: $12,251Net Assets 2020: $348,5972020Assets 2021: $270,627Liabilities 2021: $5,124Net Assets 2021: $265,5032021Assets 2022: $757,393Liabilities 2022: $8,614Net Assets 2022: $748,7792022Assets 2023: $508,068Liabilities 2023: $4,383Net Assets 2023: $503,6852023Assets 2024: $306,793Liabilities 2024: $4,135Net Assets 2024: $302,6582024

Highlighted filing

2019

Assets$381,317
Liabilities$12,598
Net Assets$368,719

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $332,6352010Revenue 2011: $347,956Expenses 2011: $345,248Net Income 2011: $2,7082011Expenses 2012: $356,4912012Revenue 2013: $317,334Expenses 2013: $312,781Net Income 2013: $4,5532013Revenue 2014: $333,988Expenses 2014: $303,183Net Income 2014: $30,8052014Revenue 2015: $369,545Expenses 2015: $355,804Net Income 2015: $13,7412015Revenue 2016: $399,264Expenses 2016: $389,842Net Income 2016: $9,4222016Revenue 2017: $365,214Expenses 2017: $368,807Net Income 2017: -$3,5932017Revenue 2018: $357,182Expenses 2018: $387,790Net Income 2018: -$30,6082018Revenue 2019: $314,737Expenses 2019: $420,188Net Income 2019: -$105,4512019Revenue 2020: $300,574Expenses 2020: $346,285Net Income 2020: -$45,7112020Revenue 2021: $207,462Expenses 2021: $349,400Net Income 2021: -$141,9382021Revenue 2022: $828,769Expenses 2022: $322,049Net Income 2022: $506,7202022Revenue 2023: $55,168Expenses 2023: $315,323Net Income 2023: -$260,1552023Revenue 2024: $63,395Expenses 2024: $278,517Net Income 2024: -$215,1222024

Highlighted filing

2019

Revenue$314,737
Expenses$420,188
Net Income-$105,451
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 12, 2020
Return Version
2019v5.1
Gross Receipts
$314,737
Mission and Program Overview

Mission

Camp Fire USA Midland County provides

Camp Fire USA Midland County provides through a program of informal education, opportunities for youth to realize their potential and to function effectively as caring, self-directed individuals,responsible to themselves

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$179,830$177,418▼ $2,412
Investments in Publicly Traded Securities$59,585$72,949▲ $13,364
Accounts Receivable$27,636$47,901▲ $20,265
Land, Buildings, and Equipment, Net$44,823$46,832▲ $2,009
Cash and Non-Interest-Bearing Accounts$149,755$25,544▼ $124,211
Prepaid Expenses and Deferred Charges$6,009$4,820▼ $1,189
Total Assets$472,615$381,317▼ $91,298
Other Assets Total$4,977$5,853▲ $876
Liabilities
Accounts Payable and Accrued Expenses$12,685$12,598▼ $87
Total Liabilities$12,685$12,598▼ $87
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$373,805$330,824▼ $42,981
Net Assets With Donor Restrictions$86,125$37,895▼ $48,230
Total Net Assets Fund Balance$459,930$368,719▼ $91,211
Total Liabilities and Net Assets / Fund Balance$472,615$381,317▼ $91,298

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$44,823$1,019$45,842
Equipment$2,009-$2,009
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$87,895---$87,895
2018$87,895---$87,895
2017$87,895---$87,895
2016$87,895---$87,895
2015$87,895---$87,895
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Therese AshmoreExecutive DirectorFT$75,746$75,746

Board Members and Trustees

NameTitle
April TimmPresident
Angie StuderDirector
Jeffrey BennettDirector
Rev Wallace MaytonDirector
Rose BurlesonSecretary
Arther KuperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$52,707
Program Service Revenue
$260,870
Investment Income
$1,160
Other Revenue
$0
All Other Contributions
$52,707
Change in Net Assets
$-105,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$266,026
Other Expenses$154,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,417$30,180$0$169,597
Current Officers, Directors, Trustees, and Key Employees$18,457$57,289$0$75,746
Occupancy$57,712$11,792$0$69,504
Payroll Taxes$12,339$6,753$0$19,092
Travel$17,662$0$0$17,662
Payments to Affiliates$17,076$0$0$17,076
Insurance$9,366$2,195$0$11,561
Fees for Services Accounting$8,804$2,201$0$11,005
Office Expenses$4,141$1,971$0$6,112
Information Technology$2,777$694$0$3,471
Other Expenses$2,950$0$0$2,950
Conferences and Meetings$408$1,373$0$1,781
Other Employee Benefits$1,297$294$0$1,591
Fees for Service Investment Mgmnt Fees$0$1,054$0$1,054
Advertising$36$0$0$36
Total Functional Expenses$303,680$116,508$0$420,188
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
Audit committee
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Camp Fire USA Midland County
EIN
38-1357991
Phone
9898322295
Address
1621 E Wheeler Rd, Midland, MI 48642

Signing Officer

Name
Therese Ashmore
Title
Executive Director
Phone
9898322295
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Therese Ashmore
Formed
1950
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
39
Volunteers
14

Preparer

Firm
Tmh Consulting
Address
3743 E HUBBARD RD, MIDLAND, MI 48642
Preparer
Tina Hop
Phone
9898371421
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Organization's process to review Form 990. The Executive Director reviews the Form 990 before filing

Pt VI, Line 12C

Conflict of Interest Policy covers Board Members. Annually the board reviews the conflict of interest policy and each board member is required to disclose any potential conflicts. Board members with conflicts refrain from voting on any matters where a conflict of interest exists.

Pt VI, Line 15A

Compensation process for top official. Executive committee reviews performance and market trends for comparable positions.

Financial Statement Notes

Pt XI, Line 2D

fundraising costs deducted in income page

Pt XII, Line 2D

fundraising costs deducted on income page

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IRS990/PYOtherExpensesAmt0151229
IRS990/PYProgramServiceRevenueAmt0230727
IRS990/PYRevenuesLessExpensesAmt0-30608
IRS990/PYSalariesCompEmpBnftPaidAmt0236561
IRS990/PYTotalExpensesAmt0387790
IRS990/PYTotalRevenueAmt0357182
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-105451
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0275696
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0179830
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0177418
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt052707
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0125828
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0125357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0101845
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0130533
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0536270
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01159
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0627
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0262
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt078
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0683
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02809
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0279117
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0230727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0257345
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0297416
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0238522
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01303127
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01159
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0627
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0262
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt078
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0683
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02809
IRS990ScheduleA/InvestmentIncomeCYPct00.00150
IRS990ScheduleA/InvestmentIncomePYPct00.00140
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct00.99860
IRS990ScheduleA/PublicSupportTotal509Amt01839397
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0331824
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0356555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0382702
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0399261
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0369055
IRS990ScheduleA/Total509Grp/TotalAmt01839397
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01842206
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02009
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02009
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt044823
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01019
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045842
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0fundraising costs deducted in income page
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1fundraising costs deducted on income page
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt046832
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Financial Assistance
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt030806
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Reduced Fees
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt044
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's process to review Form 990. The Executive Director reviews the Form 990 before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of Interest Policy covers Board Members. Annually the board reviews the conflict of interest policy and each board member is required to disclose any potential conflicts. Board members with conflicts refrain from voting on any matters where a conflict of interest exists.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation process for top official. Executive committee reviews performance and market trends for comparable positions.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0472615
IRS990/TotalAssetsEOYAmt0381317
IRS990/TotalAssetsGrp/BOYAmt0472615
IRS990/TotalAssetsGrp/EOYAmt0381317
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052707
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0116508
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0303680
IRS990/TotalFunctionalExpensesGrp/TotalAmt0420188
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012685
IRS990/TotalLiabilitiesEOYAmt012598
IRS990/TotalLiabilitiesGrp/BOYAmt012685
IRS990/TotalLiabilitiesGrp/EOYAmt012598
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0459930
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0368719
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02070

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.04$3.03$0.63$2.79$2.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.08$0.04$5.04$0.55$3.15$2.60
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.57$0.09$7.49$8.29$3.22$5.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.05$2.66$2.07$3.49$1.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.12$3.49$3.01$3.46$0.46
2019Detailed filing. Detailed filing data is available for this year.$3.81$0.13$3.69$3.15$4.20$1.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.13$4.60$3.57$3.88$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$0.14$4.95$3.65$3.69$0.04
2016Detailed filing. Detailed filing data is available for this year.$5.01$0.15$4.87$3.99$3.90$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.83$0.08$4.74$3.70$3.56$0.14
2014Detailed filing. Detailed filing data is available for this year.$4.66$0.06$4.60$3.34$3.03$0.31
2013Detailed filing. Detailed filing data is available for this year.$4.32$0.05$4.27$3.17$3.13$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.03$4.04$3.56
2011Summary only. Only limited summary data is available for this year.$4.07$0.02$4.05$3.48$3.45$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.02$4.03$3.33