Civic Intelligence

The Institute

990 • Fiscal year 2015 • EIN 38-3680643

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 23, 2017

720 Kearney StreetDenver, CO 80220

(303) 399-3218

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

24th percentile

0.02x

Higher debt load relative to revenue than 24% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

90th percentile

44%

Higher net margin than 90% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

63rd percentile

$87,835

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-1.4%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$3,176,997

Up $432,743 (+16%) from 2014

Net Assets

Up

$3,160,351

Up $501,160 (+19%) from 2014

Liabilities

Down

$16,646

Down $68,417 (-80%) from 2014

Revenue

Down

$887,075

Down $12,925 (-1.4%) from 2014

Expenses

Down

$495,218

Down $37,106 (-7.0%) from 2014

Net Income

Up

$391,857

Up $24,181 (+6.6%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,631,373Liabilities 2010: $280,409Net Assets 2010: $1,350,9642010Assets 2011: $1,716,298Liabilities 2011: $298,076Net Assets 2011: $1,418,2222011Assets 2012: $1,968,166Liabilities 2012: $302,778Net Assets 2012: $1,665,3882012Assets 2013: $2,422,067Liabilities 2013: $93,439Net Assets 2013: $2,328,6282013Assets 2014: $2,744,254Liabilities 2014: $85,063Net Assets 2014: $2,659,1912014Assets 2015: $3,176,997Liabilities 2015: $16,646Net Assets 2015: $3,160,3512015Assets 2016: $3,690,228Liabilities 2016: $2,835,351Net Assets 2016: $854,8772016Assets 2017: $4,049,718Liabilities 2017: $2,956,778Net Assets 2017: $1,092,9402017Assets 2018: $4,097,767Liabilities 2018: $2,983,897Net Assets 2018: $1,113,8702018Assets 2019: $4,455,623Liabilities 2019: $2,852,667Net Assets 2019: $1,602,9562019Assets 2020: $4,870,170Liabilities 2020: $3,101,013Net Assets 2020: $1,769,1572020Assets 2021: $5,685,615Liabilities 2021: $3,246,638Net Assets 2021: $2,438,9772021Assets 2022: $4,922,623Liabilities 2022: $3,301,075Net Assets 2022: $1,621,5482022Assets 2023: $5,382,216Liabilities 2023: $3,288,327Net Assets 2023: $2,093,8892023Assets 2024: $5,556,715Liabilities 2024: $3,338,769Net Assets 2024: $2,217,9462024

Highlighted filing

2015

Assets$3,176,997
Liabilities$16,646
Net Assets$3,160,351

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $463,6782010Expenses 2011: $490,4592011Expenses 2012: $398,5272012Revenue 2013: $677,330Expenses 2013: $429,355Net Income 2013: $247,9752013Revenue 2014: $900,000Expenses 2014: $532,324Net Income 2014: $367,6762014Revenue 2015: $887,075Expenses 2015: $495,218Net Income 2015: $391,8572015Revenue 2016: $888,014Expenses 2016: $782,694Net Income 2016: $105,3202016Revenue 2017: $893,606Expenses 2017: $851,930Net Income 2017: $41,6762017Revenue 2018: $1,206,428Expenses 2018: $976,646Net Income 2018: $229,7822018Revenue 2019: $963,249Expenses 2019: $1,011,950Net Income 2019: -$48,7012019Revenue 2020: $970,657Expenses 2020: $897,637Net Income 2020: $73,0202020Revenue 2021: $2,150,415Expenses 2021: $1,480,595Net Income 2021: $669,8202021Revenue 2022: $1,238,305Expenses 2022: $1,381,782Net Income 2022: -$143,4772022Revenue 2023: $1,255,742Expenses 2023: $1,151,081Net Income 2023: $104,6612023Revenue 2024: $1,517,504Expenses 2024: $1,024,748Net Income 2024: $492,7562024

Highlighted filing

2015

Revenue$887,075
Expenses$495,218
Net Income$391,857
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 23, 2017
Return Version
2015v3.0
Gross Receipts
$829,099
Mission and Program Overview

Mission

Conducting justice and corrections reasearch for effective policy-making.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,030,495$2,372,480▲ $341,985
Cash and Non-Interest-Bearing Accounts$342,954$422,740▲ $79,786
Accounts Receivable$127,801$234,225▲ $106,424
Land, Buildings, and Equipment, Net$46,245$28,368▼ $17,877
Savings and Temporary Cash Investments$196,759$661▼ $196,098
Total Assets$2,744,254$3,058,474▲ $314,220
Liabilities
Other Liabilities-$2,372,480-
Deferred Revenue$65,000$100,000▲ $35,000
Accounts Payable and Accrued Expenses$20,063$4,289▼ $15,774
Total Liabilities$85,063$2,476,769▲ $2,391,706
Net Assets / Fund Balance
Unrestricted Net Assets$2,659,191$581,705▼ $2,077,486
Total Net Assets Fund Balance$2,659,191$581,705▼ $2,077,486
Total Liabilities and Net Assets / Fund Balance$2,744,254$3,058,474▲ $314,220

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,368$117,226-
Compensation and Service Providers

Employees

NameTitleBaseTotal
Dr James AustinSecretary$87,835$87,835
Wendy WareVice Preside$63,315$63,315

Board Members and Trustees

NameTitle
Janice DavisBoard Presid
Dr Barbara OwensMember
Dr James WilsonMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$829,099
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-25,914

Audited Revenue Reconciliation

Revenue per Audited Statements
$829,099
Total Revenue per Audited Statements
$829,099
Total Revenue per Form 990
$829,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$548,568
Other Expenses$306,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Pension Plan Contributions$312,287$23,261-$335,548
Fees for Services Other$150,172$7,553-$157,725
Current Officers, Directors, Trustees, and Key Employees$151,150--$151,150
Travel$56,381$4,949-$61,330
Payroll Taxes$33,829$1,015-$34,844
Other Salaries and Wages$21,681$5,345-$27,026
Depreciation Depletion$17,358$520-$17,878
Occupancy-$12,000-$12,000
Insurance-$7,306-$7,306
Fees for Services Accounting$7,175--$7,175
Office Expenses$482$3,902-$4,384
Other Expenses$260$2,206-$2,466
Total Functional Expenses$775,818$79,195$0$855,013

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$855,013
Total Expenses per Audited Statements$855,013
Total Expenses per Form 990$855,013
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Liability$2,372,480
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

Governance Explanations

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

Return is reviewed by members of management.

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

Annually each director, officer, employee and volunteer shall complete a disclosure form identifying any relationships, positions or circumstances in which he/she is involved that he or she believes could contribute to a conflict of interest. Any such information regarding the business interests of a director, officer, employee or volunteer, or a family member thereof, shall be treated as confidential and shall generally be made available only to the chair, the vice president, and any committee appointed to address conflicts of interest, except to the extent additonal disclosure is necessary in connection with the implementation of this policy. This policy shall be reviewed annually by each member of the board of directors. Any changes to the policy shall be communicated to all staff and volunteers.

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

Officer compensationis voted on by the board each year at the annual board meeting. Deferred compensation from the previous year and salaries for the upcoming year are approved. Dr. Austin and wendy ware abstain from the vote.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Institute
EIN
38-3680643
Phone
3033993218
Address
720 KEARNEY STREET, DENVER, CO 80220

Signing Officer

Name
Wendy Ware
Title
Vice President
Phone
3033993218
Signed
2017-10-23

Organization Details

Principal Officer
Wendy Ware
Formed
2003
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
3
Employees
3

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Ken Roth
Phone
3038308109
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Return was filed prior to the completion of the audit.

Form 990, Part IX, Line 11G

Contract services 150,172 7,553 0

Form 990, Part XI, Line 9

Reclassification of retirement liability -2,030,494 total -2,030,494

Raw XML Appendix362 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.

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IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93450
IRS990ScheduleA/PublicSupportTotal509Amt02250548
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0829099
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt075000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0150000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0642096
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0554353
IRS990ScheduleA/Total509Grp/TotalAmt02250548
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0829099
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0123827
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0251844
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0645693
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0557717
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02408180
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt028368
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117226
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0145594
IRS990ScheduleD/ExpensesSubtotalAmt0855013
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02372480
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt0829099
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028368
IRS990ScheduleD/TotalExpensesPerForm990Amt0855013
IRS990ScheduleD/TotalLiabilityAmt02372480
IRS990ScheduleD/TotalRevenuePerForm990Amt0829099
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0829099
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0855013
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN WAS FILED PRIOR TO THE COMPLETION OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RETURN IS REVIEWED BY MEMBERS OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY EACH DIRECTOR, OFFICER, EMPLOYEE AND VOLUNTEER SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH HE/SHE IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. ANY SUCH INFORMATION REGARDING THE BUSINESS INTERESTS OF A DIRECTOR, OFFICER, EMPLOYEE OR VOLUNTEER, OR A FAMILY MEMBER THEREOF, SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE VICE PRESIDENT, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED TO ALL STAFF AND VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICER COMPENSATIONIS VOTED ON BY THE BOARD EACH YEAR AT THE ANNUAL BOARD MEETING. DEFERRED COMPENSATION FROM THE PREVIOUS YEAR AND SALARIES FOR THE UPCOMING YEAR ARE APPROVED. DR. AUSTIN AND WENDY WARE ABSTAIN FROM THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT SERVICES 150,172 7,553 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6RECLASSIFICATION OF RETIREMENT LIABILITY -2,030,494 TOTAL -2,030,494
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02744254
IRS990/TotalAssetsEOYAmt03058474
IRS990/TotalAssetsGrp/BOYAmt02744254
IRS990/TotalAssetsGrp/EOYAmt03058474
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079195
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0775818
IRS990/TotalFunctionalExpensesGrp/TotalAmt0855013
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt085063
IRS990/TotalLiabilitiesEOYAmt02476769
IRS990/TotalLiabilitiesGrp/BOYAmt085063
IRS990/TotalLiabilitiesGrp/EOYAmt02476769
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02659191
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0581705
IRS990/TotalProgramServiceExpensesAmt0775818
IRS990/TotalProgramServiceRevenueAmt0829099
IRS990/TotalReportableCompFromOrgAmt0151150
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0829099
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0829099
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02744254
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03058474
IRS990/TravelGrp/ManagementAndGeneralAmt04949
IRS990/TravelGrp/ProgramServicesAmt056381
IRS990/TravelGrp/TotalAmt061330
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02659191
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0581705
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0JFA-ASSOCIATES.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY WARE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03033993218
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0THEI
ReturnHeader/Filer/EIN0383680643
ReturnHeader/Filer/PhoneNum03033993218
ReturnHeader/Filer/USAddress/AddressLine1Txt0720 KEARNEY STREET
ReturnHeader/Filer/USAddress/CityNm0DENVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080220
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAYLOR ROTH AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 GRANT ST STE 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DENVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0802032944
ReturnHeader/PreparerPersonGrp/PhoneNum03038308109
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEN ROTH
ReturnHeader/ReturnTs02017-10-25T10:26:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.56$3.34$2.22$1.52$1.02$0.49
2023Detailed filing. Detailed filing data is available for this year.$5.38$3.29$2.09$1.26$1.15$0.10
2022Detailed filing. Detailed filing data is available for this year.$4.92$3.30$1.62$1.24$1.38$0.14
2021Detailed filing. Detailed filing data is available for this year.$5.69$3.25$2.44$2.15$1.48$0.67
2020Detailed filing. Detailed filing data is available for this year.$4.87$3.10$1.77$0.97$0.90$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.46$2.85$1.60$0.96$1.01$0.05
2018Summary only. Only limited summary data is available for this year.$4.10$2.98$1.11$1.21$0.98$0.23
2017Summary only. Only limited summary data is available for this year.$4.05$2.96$1.09$0.89$0.85$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.69$2.84$0.85$0.89$0.78$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.18$0.02$3.16$0.89$0.50$0.39
2014Detailed filing. Detailed filing data is available for this year.$2.74$0.09$2.66$0.90$0.53$0.37
2013Detailed filing. Detailed filing data is available for this year.$2.42$0.09$2.33$0.68$0.43$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.30$1.67$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.30$1.42$0.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.28$1.35$0.46