Veterans of Foreign Wars Dept of Michigan

990 • Fiscal year 2013 • EIN 38-6142637

Jul 01, 2012 to Jun 30, 2013 • Filed on Oct 07, 2013

Organization Profile N/A

PO Box 744Roscommon, MI 48653

Siviq Scores

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

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

0.02x

Higher debt load relative to revenue than 63% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

-12%

Higher net margin than 25% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

No value available

This filing does not contain officer compensation rows.

Source year 2013

-3.8%

Faster asset growth than 36% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

-12%

Faster revenue growth than 30% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets63rd percentile

Assets

Down

$62,944

Down $2,476 (-3.8%) from 2012

Net Assets

Down

$62,158

Down $2,446 (-3.8%) from 2012

Liabilities

Down

$786

Down $30 (-3.7%) from 2012

Revenue And Expenses

Liabilities / Revenue63rd percentile Net Margin25th percentile

Revenue

Down

$45,665

Down $6,355 (-12%) from 2012

Expenses

Down

$50,992

Down $4,741 (-8.5%) from 2012

Net Income

Down

-$5,327

Down $1,614 (-43%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

Highlighted filing

2013

Assets$62,944

Liabilities$786

Net Assets$62,158

Open 2013 Filing

Operations Trend

Revenue Growth30th percentile

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

Highlighted filing

2013

Revenue$45,665

Expenses$50,992

Net Income-$5,327

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2012 to Jun 30, 2013
Signed: Oct 7, 2013
Return Version: 2012v2.3
Gross Receipts: $71,430

Mission and Program Overview

Mission

Perform community services to help support citizens of the community through various scholarships and grants along with maintaining a facility for the benefits of the members.

Filing and Contact Details

Filer

EIN: 38-6142637

Raw XML Appendix284 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.

Path	#	Value
IRS990/AccountantCompileOrReview	0	false
IRS990/AccountsPayableAccruedExpenses/BOY	0	816
IRS990/AccountsPayableAccruedExpenses/EOY	0	786
IRS990/ActivitiesConductedPartnership	0	false
IRS990/Activity2/Expense	0	21869
IRS990/ActivityOrMissionDescription	0	PERFORM COMMUNITY SERVICES TO HELP SUPPORT CITIZENS OF THE COMMUNITY THROUGH VARIOUS SCHOLARSHIPS AND GRANTS ALONG WITH MAINTAINING A FACILITY FOR THE BENEFITS OF THE MEMBERS.
IRS990/ActivityOther/Description	0	PERFORM COMMUNITY SERVICES TO HELP SUPPORT CITIZENS OF THE COMMUNITY THROUGH VARIOUS SCHOLARSHIPS AND GRANTS ALONG WITH MAINTAINING A FACILITY FOR THE BENEFITS OF THE MEMBERS.
IRS990/AllOtherContributions	0	8536
IRS990/AllOtherExpenses/ProgramServices	0	153
IRS990/AllOtherExpenses/Total	0	153
IRS990/BenefitsPaidToMembersCY	0	0
IRS990/BsnssRltnshpThruFamilyMember	0	false
IRS990/BsnssRltnshpWithOrganization	0	false
IRS990/CashNonInterestBearing/BOY	0	14548
IRS990/CashNonInterestBearing/EOY	0	16236
IRS990/ChangesToOrganizingDocs	0	false
IRS990/CollectionsOfArt	0	false
IRS990/CompensationFromOtherSources	0	false
IRS990/CompensationProcessCEO	0	false
IRS990/CompensationProcessOther	0	false
IRS990/ComplianceWithBackupWitholding	0	false
IRS990/ConflictOfInterestPolicy	0	false
IRS990/ConservationEasements	0	false
IRS990/ConsolidatedAuditFinancialStmt	0	false
IRS990/ContributionsGrantsCurrentYear	0	10075
IRS990/ContributionsGrantsPriorYear	0	8367
IRS990/CostOfGoodsSold	0	12777
IRS990/CreditCounseling	0	false
IRS990/DecisionsSubjectToApproval	0	false
IRS990/DeductibleContributionsOfArt	0	false
IRS990/DeductibleNonCashContributions	0	false
IRS990/DelegationOfManagementDuties	0	false
IRS990/DepreciationDepletion/ManagementAndGeneral	0	2881
IRS990/DepreciationDepletion/Total	0	2881
IRS990/DescribedIn501C3	0	false
IRS990/Description	0	PERFORM COMMUNITY SERVICES TO HELP SUPPORT CITIZENS OF THE COMMUNITY THROUGH VARIOUS SCHOLARSHIPS AND GRANTS ALONG WITH MAINTAINING A FACILITY FOR THE BENEFITS OF THE MEMBERS.
IRS990/DisregardedEntity	0	false
IRS990/DocumentRetentionPolicy	0	false
IRS990/DonorAdvisedFunds	0	false
IRS990/ElectionOfBoardMembers	0	false
IRS990/EmploymentTaxReturnsFiled	0	false
IRS990/FamilyOrBusinessRelationship	0	false
IRS990/FeesForServicesAccounting/ManagementAndGeneral	0	555
IRS990/FeesForServicesAccounting/ProgramServices	0	1520
IRS990/FeesForServicesAccounting/Total	0	2075
IRS990/FollowSFAS117	0	X
IRS990/ForeignActivities	0	false
IRS990/ForeignFinancialAccount	0	false
IRS990/ForeignOffice	0	false
IRS990/Form990PartVIISectionA/NamePerson	0	SHERYL TUSSEY
IRS990/Form990PartVIISectionA/NamePerson	1	GERALD MCCORMICK
IRS990/Form990PartVIISectionA/NamePerson	2	ART GROSTICK
IRS990/Form990PartVIISectionA/NamePerson	3	MAL RAPSON
IRS990/Form990PartVIISectionA/Officer	0	X
IRS990/Form990PartVIISectionA/Officer	1	X
IRS990/Form990PartVIISectionA/Officer	2	X
IRS990/Form990PartVIISectionA/Officer	3	X
IRS990/Form990PartVIISectionA/OtherCompensation	0	0
IRS990/Form990PartVIISectionA/OtherCompensation	1	0
IRS990/Form990PartVIISectionA/OtherCompensation	2	0
IRS990/Form990PartVIISectionA/OtherCompensation	3	0
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization	0	0
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization	1	0
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization	2	0
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization	3	0
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs	0	0
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs	1	0
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs	2	0
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs	3	0
IRS990/Form990PartVIISectionA/Title	0	COMMANDER
IRS990/Form990PartVIISectionA/Title	1	QUARTER MAST
IRS990/Form990PartVIISectionA/Title	2	TRUSTEE
IRS990/Form990PartVIISectionA/Title	3	TRUSTEE
IRS990/Form990ProvidedToGoverningBody	0	false
IRS990/FormersListed	0	false
IRS990/FSAudited	0	false
IRS990/FundraisingActivities	0	true
IRS990/FundraisingDirectExpenses	0	12988
IRS990/Gaming	0	false
IRS990/GrantsAndSimilarAmntsCY	0	0
IRS990/GrantsToIndividuals	0	false
IRS990/GrantsToOrganizations	0	false
IRS990/GrantToRelatedPerson	0	false
IRS990/GrossIncomeFundraisingEvents	0	24820
IRS990/GrossReceipts	0	71430
IRS990/GrossRents/Real	0	1760
IRS990/GrossSalesOfInventory	0	34770
IRS990/GroupReturnForAffiliates	0	false
IRS990/Hospital	0	false
IRS990/IndependentAuditFinancialStmt	0	false
IRS990/IndoorTanningServices	0	false
IRS990/InfoInScheduleOPartIII	0	X
IRS990/InventoriesForSaleOrUse/BOY	0	1949
IRS990/InventoriesForSaleOrUse/EOY	0	1592
IRS990/InvestmentIncomeCurrentYear	0	5
IRS990/InvestmentIncomePriorYear	0	9
IRS990/InvestmentIncome/RelatedOrExemptFunctionIncome	0	5
IRS990/InvestmentIncome/TotalRevenueColumn	0	5
IRS990/InvestmentInJointVenture	0	false
IRS990/LandBldgEquipmentAccumDeprec	0	196979
IRS990/LandBuildingsEquipmentBasis	0	229915
IRS990/LandBuildingsEquipmentBasisNet/BOY	0	35748
IRS990/LandBuildingsEquipmentBasisNet/EOY	0	32936
IRS990/LoanToOfficerOrDQP	0	false
IRS990/LocalChapters	0	false
IRS990/MaterialDiversionOrMisuse	0	false
IRS990/MembershipDues	0	1539
IRS990/MembersOrStockholders	0	false
IRS990/MethodOfAccountingCash	0	X
IRS990/MinutesOfCommittees	0	true
IRS990/MinutesOfGoverningBody	0	true
IRS990/MissionDescription	0	PERFORM COMMUNITY SERVICES TO HELP SUPPORT CITIZENS OF THE COMMUNITY THROUGH VARIOUS SCHOLARSHIPS AND GRANTS ALONG WITH MAINTAINING A FACILITY FOR THE BENEFITS OF THE MEMBERS.
IRS990/MoreThan5000KToIndividuals	0	false
IRS990/MoreThan5000KToOrganizations	0	false
IRS990/NbrIndependentVotingMembers	0	7
IRS990/NbrVotingGoverningBodyMembers	0	7
IRS990/NbrVotingMembersGoverningBody	0	7
IRS990/NetAssetsOrFundBalancesBOY	0	64604
IRS990/NetAssetsOrFundBalancesEOY	0	62158
IRS990/NetIncomeFromFundraisingEvents/TotalRevenueColumn	0	11832
IRS990/NetIncomeOrLoss/RelatedOrExemptFunctionIncome	0	21993
IRS990/NetIncomeOrLoss/TotalRevenueColumn	0	21993
IRS990/NetRentalIncomeOrLoss/RelatedOrExemptFunctionIncome	0	1760
IRS990/NetRentalIncomeOrLoss/TotalRevenueColumn	0	1760
IRS990/NoListedPersonsCompensated	0	X
IRS990/NonDeductibleContributions	0	false
IRS990/NumberFormsTransmittedWith1096	0	1
IRS990/NumberIndependentVotingMembers	0	7
IRS990/NumberOfEmployees	0	5
IRS990/NumberW2GIncluded	0	0
IRS990/Occupancy/ManagementAndGeneral	0	19155
IRS990/Occupancy/ProgramServices	0	1698
IRS990/Occupancy/Total	0	20853
IRS990/OfficerEntityWithBsnssRltnshp	0	false
IRS990/OfficerMailingAddress	0	false
IRS990/Organization501c	0	X
IRS990/OtherExpensePriorYear	0	35022
IRS990/OtherExpensesCurrentYear	0	33825
IRS990/OtherExpenses/Description	0	INSURANCE
IRS990/OtherExpenses/Description	1	OFFICE EXPENSE
IRS990/OtherExpenses/Description	2	SUPPLIES
IRS990/OtherExpenses/Description	3	DUES
IRS990/OtherExpenses/ManagementAndGeneral	0	2581
IRS990/OtherExpenses/ManagementAndGeneral	1	1621
IRS990/OtherExpenses/ManagementAndGeneral	2	785
IRS990/OtherExpenses/ManagementAndGeneral	3	1545
IRS990/OtherExpenses/ProgramServices	0	441
IRS990/OtherExpenses/ProgramServices	1	890
IRS990/OtherExpenses/Total	0	2581
IRS990/OtherExpenses/Total	1	2062
IRS990/OtherExpenses/Total	2	1675
IRS990/OtherExpenses/Total	3	1545
IRS990/OtherRevenueCurrentYear	0	35585
IRS990/OtherRevenuePriorYear	0	43644
IRS990/OtherSalariesAndWages/ProgramServices	0	15674
IRS990/OtherSalariesAndWages/Total	0	15674
IRS990/PartialLiquidation	0	false
IRS990/PayrollTaxes/ProgramServices	0	1493
IRS990/PayrollTaxes/Total	0	1493
IRS990/PoliticalActivities	0	false
IRS990/ProfessionalFundraising	0	false
IRS990/ProgramServiceRevenueCY	0	0
IRS990/ProhibitedTaxShelterTrans	0	false
IRS990/ReconcilationOtherChanges	0	2881
IRS990/ReconcilationRevenueExpenses	0	-5327
IRS990/RelatedEntity	0	false
IRS990/RelatedOrgControlledEntity	0	false
IRS990/RentalIncomeOrLoss/Real	0	1760
IRS990/ReportFin48Footnote	0	false
IRS990/ReportInvestOthSecurities	0	false
IRS990/ReportLandBldgEquip	0	true
IRS990/ReportOtherAssets	0	false
IRS990/ReportOtherLiabilities	0	false
IRS990/ReportProgRelInvest	0	false
IRS990/RevenuesLessExpensesCY	0	-5327
IRS990/RevenuesLessExpensesPriorYear	0	-3713
IRS990/SalariesEtcCurrentYear	0	17167
IRS990/SalariesEtcPriorYear	0	20711
IRS990/SavingsAndTempCashInvestments/BOY	0	13175
IRS990/SavingsAndTempCashInvestments/EOY	0	12180
IRS990/ScheduleBRequired	0	false
IRS990ScheduleD/LeaseholdImprovements/BookValue	0	32936
IRS990ScheduleD/LeaseholdImprovements/Depreciation	0	196979
IRS990ScheduleD/LeaseholdImprovements/OtherCostOrOtherBasis	0	229915
IRS990ScheduleD/TotalOfBookValueLandBuildings	0	32936
IRS990ScheduleG/EventsInformation/DirectExpenseSummaryEvents	0	12988
IRS990ScheduleG/EventsInformation/GrossReceiptsEvent1	0	24820
IRS990ScheduleG/EventsInformation/GrossReceiptsTotal	0	24820
IRS990ScheduleG/EventsInformation/GrossRevenueEvent1	0	24820
IRS990ScheduleG/EventsInformation/GrossRevenueTotalEvents	0	24820
IRS990ScheduleG/EventsInformation/NameOfEvent1	0	SPECIAL EVENTS
IRS990ScheduleG/EventsInformation/NetIncomeSummary	0	11832
IRS990ScheduleG/EventsInformation/OtherDirectExpensesEvent1	0	12988
IRS990ScheduleG/EventsInformation/OtherDirectExpensesTotalEvents	0	12988
IRS990/ScheduleJRequired	0	false
IRS990ScheduleO/GeneralExplanation/Explanation	0	PERFORM COMMUNITY SERVICES TO HELP SUPPORT CITIZENS OF THE COMMUNITY THROUGH VARIOUS SCHOLARSHIPS AND GRANTS ALONG WITH MAINTAINING A FACILITY FOR THE BENEFITS OF THE MEMBERS.
IRS990ScheduleO/GeneralExplanation/Explanation	1	NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/GeneralExplanation/Explanation	2	NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/GeneralExplanation/Explanation	3	BOOK / TAX DEPRECIATION DIFFERENCE 2,881
IRS990ScheduleO/GeneralExplanation/Identifier	0	ALL OTHER ACCOMPLISHMENT DESCRIPTION
IRS990ScheduleO/GeneralExplanation/Identifier	1	ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
IRS990ScheduleO/GeneralExplanation/Identifier	2	GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
IRS990ScheduleO/GeneralExplanation/Identifier	3	RECONCILIATION OF CHANGES - OTHER
IRS990ScheduleO/GeneralExplanation/ReturnReference	0	FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/GeneralExplanation/ReturnReference	1	FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/GeneralExplanation/ReturnReference	2	FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference	3	FORM 990, PART XI, LINE 9
IRS990/ScheduleORequired	0	false
IRS990/School	0	false
IRS990/SignificantChange	0	false
IRS990/SignificantNewProgramServices	0	false
IRS990/SubjectToProxyTax	0	false
IRS990/TaxablePartyNotification	0	false
IRS990/TaxExemptBonds	0	false
IRS990/TemporarilyRestrictedNetAssets/BOY	0	13175
IRS990/TemporarilyRestrictedNetAssets/EOY	0	12180
IRS990/Terminated	0	false
IRS990/TermOrPermanentEndowments	0	false
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine1	0	PO BOX 746
IRS990/TheBooksAreInCareOf/AddressUS/City	0	ROSCOMMON
IRS990/TheBooksAreInCareOf/AddressUS/State	0	MI
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode	0	48653
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine1	0	DANIEL J DECKER PC
IRS990/TheBooksAreInCareOf/TelephoneNumber	0	9892758831
IRS990/TotalAssets/BOY	0	65420
IRS990/TotalAssetsBOY	0	65420
IRS990/TotalAssets/EOY	0	62944
IRS990/TotalAssetsEOY	0	62944
IRS990/TotalCompGT150K	0	false
IRS990/TotalContributions	0	10075
IRS990/TotalExpensesCurrentYear	0	50992
IRS990/TotalExpensesPriorYear	0	55733
IRS990/TotalFunctionalExpenses/Fundraising	0	0
IRS990/TotalFunctionalExpenses/ManagementAndGeneral	0	29123
IRS990/TotalFunctionalExpenses/ProgramServices	0	21869
IRS990/TotalFunctionalExpenses/Total	0	50992
IRS990/TotalFundrsngExpCurrentYear	0	0
IRS990/TotalGrossUBI	0	0
IRS990/TotalLiabilities/BOY	0	816
IRS990/TotalLiabilitiesBOY	0	816
IRS990/TotalLiabilities/EOY	0	786
IRS990/TotalLiabilitiesEOY	0	786
IRS990/TotalLiabNetAssetsFundBalances/BOY	0	65420
IRS990/TotalLiabNetAssetsFundBalances/EOY	0	62944
IRS990/TotalNbrEmployees	0	5
IRS990/TotalNetAssetsFundBalances/BOY	0	64604
IRS990/TotalNetAssetsFundBalances/EOY	0	62158
IRS990/TotalProfFundrsngExpCY	0	0
IRS990/TotalProgramServiceExpense	0	21869
IRS990/TotalRevenueCurrentYear	0	45665
IRS990/TotalRevenuePriorYear	0	52020
IRS990/TotalRevenue/RelatedOrExemptFunctionIncome	0	23758
IRS990/TotalRevenue/TotalRevenueColumn	0	45665
IRS990/TypeOfOrganizationCorporation	0	X
IRS990/UnrelatedBusinessIncome	0	false
IRS990/UnrestrictedNetAssets/BOY	0	51429
IRS990/UnrestrictedNetAssets/EOY	0	49978
IRS990/UponRequest	0	X
IRS990/WhistleblowerPolicy	0	false
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/Filer/EIN	0	386142637
ReturnHeader/Filer/Name/BusinessNameLine1	0	VETERANS OF FOREIGN WARS
ReturnHeader/Filer/NameControl	0	VETE
ReturnHeader/Filer/USAddress/AddressLine1	0	PO BOX 744
ReturnHeader/Filer/USAddress/City	0	ROSCOMMON
ReturnHeader/Filer/USAddress/State	0	MI
ReturnHeader/Filer/USAddress/ZIPCode	0	48653
ReturnHeader/Officer/AuthorizeThirdParty	0	false
ReturnHeader/Officer/DateSigned	0	2013-10-07
ReturnHeader/Officer/Name	0	SHERYL TUSSEY
ReturnHeader/Officer/Title	0	COMMANDER
ReturnHeader/Preparer/DatePrepared	0	2013-10-14
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1	0	DANIEL J DECKER PC CPA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1	0	PO BOX 746
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City	0	ROSCOMMON
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State	0	MI
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode	0	48653
ReturnHeader/Preparer/Name	0	DANIEL J DECKER CPA
ReturnHeader/Preparer/Phone	0	9892758831
ReturnHeader/ReturnType	0	990
ReturnHeader/TaxPeriodBeginDate	0	2012-07-01
ReturnHeader/TaxPeriodEndDate	0	2013-06-30
ReturnHeader/TaxYear	0	2012
ReturnHeader/Timestamp	0	2013-10-14T11:15:34-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $62,944
Liabilities: $786
Net assets: $62,158
Revenue: $45,665
Expenses: $50,992
Net income: -$5,327

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.	$91.4	$0.00	$91.4	$48.4	$54.0	$5.61
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$97.1	$0.00	$97.1	$53.0	$43.6	$9.38
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.	$87.7	$0.00	$87.7	$38.4	$47.9	$9.51
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.	$32.5	$1.98	$30.5	$47.2	$51.1	$3.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$35.9	$1.54	$34.3	$47.6	$48.4	$0.83
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$36.4	$1.20	$35.2	$48.2	$53.5	$5.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$41.4	$1.01	$40.4	$45.4	$54.0	$8.67
2015Detailed filing. Detailed filing data is available for this year.	$50.6	$1.49	$49.1	$45.1	$55.7	$10.6
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$60.4	$0.73	$59.7	$48.8	$51.2	$2.46
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$62.9	$0.79	$62.2	$45.7	$51.0	$5.33
2012Summary only. Only limited summary data is available for this year.	$65.4	$0.82	$64.6	$52.0	$55.7	$3.71
2011Summary only. Only limited summary data is available for this year.	$69.1	$0.83	$68.3	$42.8	$53.1	$10.3