Civic Intelligence

Fraternal Order of Eagles Aerie 2258

990 • Fiscal year 2021 • EIN 41-0265371

Jun 01, 2020 to May 31, 2021 • Filed on May 11, 2022

PO Box 607Albert Lea, MN 56007

(507) 373-1162

Siviq Scores

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

Liabilities / Assets

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

40th percentile

0.02x

Higher debt load relative to revenue than 40% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Net Margin

65th percentile

24%

Higher net margin than 65% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Asset Growth

51st percentile

5.5%

Faster asset growth than 51% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

78th percentile

46%

Faster revenue growth than 78% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,657,486

Up $85,840 (+5.5%) from 2020

Net Assets

Up

$1,652,322

Up $79,501 (+5.1%) from 2020

Liabilities

Up

$5,164

Up $6,339 (+539%) from 2020

Revenue

Up

$333,907

Up $105,846 (+46%) from 2020

Expenses

Down

$254,406

Down $59,918 (-19%) from 2020

Net Income

Up

$79,501

Up $165,764 (+192%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2012: $1,939,596Liabilities 2012: $7,173Net Assets 2012: $1,932,4232012Assets 2013: $1,833,194Liabilities 2013: $8,674Net Assets 2013: $1,824,5202013Assets 2014: $1,799,169Liabilities 2014: $7,035Net Assets 2014: $1,792,1342014Assets 2015: $1,758,118Liabilities 2015: $9,181Net Assets 2015: $1,748,9372015Assets 2016: $1,717,227Liabilities 2016: $4,453Net Assets 2016: $1,712,7742016Assets 2017: $1,700,293Liabilities 2017: $4,517Net Assets 2017: $1,695,7762017Assets 2018: $1,684,423Liabilities 2018: $4,517Net Assets 2018: $1,679,9062018Assets 2019: $1,672,738Liabilities 2019: $13,654Net Assets 2019: $1,659,0842019Assets 2020: $1,571,646Liabilities 2020: -$1,175Net Assets 2020: $1,572,8212020Assets 2021: $1,657,486Liabilities 2021: $5,164Net Assets 2021: $1,652,3222021Assets 2022: $1,612,739Liabilities 2022: $10,317Net Assets 2022: $1,602,4222022Assets 2023: $1,575,387Liabilities 2023: $0Net Assets 2023: $1,575,3872023Assets 2024: $1,525,498Liabilities 2024: $6,371Net Assets 2024: $1,519,1272024

Highlighted filing

2021

Assets$1,657,486
Liabilities$5,164
Net Assets$1,652,322

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $272,0732012Revenue 2013: $291,819Expenses 2013: $399,722Net Income 2013: -$107,9032013Revenue 2014: $358,702Expenses 2014: $391,088Net Income 2014: -$32,3862014Revenue 2015: $344,377Expenses 2015: $387,574Net Income 2015: -$43,1972015Revenue 2016: $358,971Expenses 2016: $395,134Net Income 2016: -$36,1632016Revenue 2017: $410,678Expenses 2017: $427,676Net Income 2017: -$16,9982017Revenue 2018: $411,630Expenses 2018: $427,500Net Income 2018: -$15,8702018Revenue 2019: $341,241Expenses 2019: $360,547Net Income 2019: -$19,3062019Revenue 2020: $228,061Expenses 2020: $314,324Net Income 2020: -$86,2632020Revenue 2021: $333,907Expenses 2021: $254,406Net Income 2021: $79,5012021Revenue 2022: $271,396Expenses 2022: $321,296Net Income 2022: -$49,9002022Revenue 2023: -$9,087Expenses 2023: $17,948Net Income 2023: -$27,0352023Revenue 2024: $367,681Expenses 2024: $419,538Net Income 2024: -$51,8572024

Highlighted filing

2021

Revenue$333,907
Expenses$254,406
Net Income$79,501
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
May 11, 2022
Return Version
2020v4.2
Gross Receipts
$1,276,953
Mission and Program Overview

Mission

Social activities for club members and donations to community and other organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,572,821$1,652,322▲ $79,501
Savings and Temporary Cash Investments$1,070,137$1,190,917▲ $120,780
Land, Buildings, and Equipment, Net$332,507$306,231▼ $26,276
Cash and Non-Interest-Bearing Accounts$157,494$147,023▼ $10,471
Inventories for Sale or Use$11,508$13,315▲ $1,807
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,571,646$1,657,486▲ $85,840
Liabilities
Accounts Payable and Accrued Expenses$-1,175$5,164▲ $6,339
Total Liabilities$-1,175$5,164▲ $6,339
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,572,821$1,652,322▲ $79,501
Total Liabilities and Net Assets / Fund Balance$1,571,646$1,657,486▲ $85,840

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$265,426$882,463$611,719
Other Land Buildings$30,805$365,879$340,247
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Hector OlveraPast Worthy President
Steve LowmanWorthy President
Dave HeikkilaVice President
Joe T AndersonTrustee
John FlategraffTrustee
Lyndon JohnsonTrustee
Paul LuttrellTrustee
Ray MadrigalTrustee
Travis BergTrustee
Darreck WrolsonChaplain
Garrett ColeConductor
Peter SkalickyInside Guard
Doug LindSecretary
Ken AyersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,291
Program Service Revenue
$57,820
Investment Income
$124,007
Other Revenue
$137,789
All Other Contributions
$14,291
Change in Net Assets
$79,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,024
Salaries, Compensation, and Employee Benefits$79,657
Grants and Similar Amounts Paid$25,725
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$76,483
Occupancy---$32,123
Grants to Domestic Orgs---$25,725
Depreciation Depletion---$20,514
Office Expenses---$9,349
Insurance---$8,392
All Other Expenses---$3,967
Advertising---$3,922
Other Expenses---$3,784
Payroll Taxes---$3,174
Fees for Services Accounting---$2,285
Total Functional Expenses$0$0$0$254,406
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Eagles Fifth District Cancer TelethonRochester, MN501(c)3For Cancer Research.$25,725
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$872,933
Gaming Direct Expenses$855,992
Fundraising Gross Income$2,737
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members that pay dues.

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

The members elect the board of directors.

Form 990, Part VI, Section A, Line 7B

The decisions of the board are voted on by the members.

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

A copy of the 990 was provided to the board of directors for review prior to filing.

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

The board reviews potential conflicts of interest annually by informal questioning.

Form 990, Part VI, Section B, Line 15

A committee of the board of directors reviews compensation annually.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies, financial statements, and form 990 available upon request.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles Aerie 2258
EIN
41-0265371
Phone
5073731162
Address
PO BOX 607, ALBERT LEA, MN 56007

Signing Officer

Name
Steve Lowman
Title
Worthy President/CEO
Phone
5073731162
Signed
2022-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Lowman
Formed
1954
Legal Domicile
Mn
Voting Board Members
14
Independent Board Members
14
Employees
28
Volunteers
100

Preparer

Firm
Karla Havemeier Ltd
Address
107 S BROADWAY, NEW ULM, MN 56073
Preparer
Karla Havemeier CPA
Phone
5073547699
Raw XML AppendixShowing 400 of 449 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/PrincipalOfficerNm0STEVE LOWMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt057820
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt057820
IRS990/ProgSrvcAccomActy2Grp/Desc0ORGANIZATION DONATES MONEY TO VARIOUS ORGANIZATIONS AND NEEDY INDIVIDUALS. WE SUPPORT MANY CHARITABLE CAUSES INCLUDING CANCER, OVER 25,276 GIVEN DURING THIS FISCAL YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt025276
IRS990/ProgSrvcAccomActy2Grp/GrantAmt023865
IRS990/ProgSrvcAccomActy3Grp/Desc0CHARITABLE DONATIONS FROM LAWFUL GAMBLING FUND IN SUPPORT OF VARIOUS ORGANIZATIONS AND NEEDY INDIVIDUALS. PROVIDED $6,635 IN LAWFUL PURPOSE FUNDS.
IRS990/ProgSrvcAccomActy3Grp/GrantAmt01860
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt016941
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt016825
IRS990/PYGrantsAndSimilarPaidAmt07000
IRS990/PYInvestmentIncomeAmt07609
IRS990/PYOtherExpensesAmt0201198
IRS990/PYOtherRevenueAmt0148732
IRS990/PYProgramServiceRevenueAmt054895
IRS990/PYRevenuesLessExpensesAmt0-86263
IRS990/PYSalariesCompEmpBnftPaidAmt0106126
IRS990/PYTotalExpensesAmt0314324
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0228061
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt079501
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt027209
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0175931
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01572821
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01652322
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01070137
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01190917
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0265426
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0882463
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0536170
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0611719
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt030805
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0365879
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt056437
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0340247
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0306231
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt036007
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0723149
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0723149
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0855992
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0872933
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0872933
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt016941
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0132843
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0132843
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt09266
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0DALE JOHNSTONLAWRENCE MENEAR
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES ALL GAMING ACTIVITIES
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0DALE JOHNSTON LAWRENCE MENEAR
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0205 W WILLIAM
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ALBERT LEA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056007
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt025725
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FOR CANCER RESEARCH.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0EAGLES FIFTH DISTRICT CANCER TELETHON
IRS990ScheduleI/RecipientTable/RecipientEIN0411419117
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0917 15TH AVE SE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ROCHESTER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd055904
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0REQUESTS FOR GRANTS ARE FORMALLY BROUGHT TO MEMBERSHIP AND VOTED ON.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS THAT PAY DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE BOARD ARE VOTED ON BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS POTENTIAL CONFLICTS OF INTEREST ANNUALLY BY INFORMAL QUESTIONING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01571646
IRS990/TotalAssetsEOYAmt01657486
IRS990/TotalAssetsGrp/BOYAmt01571646
IRS990/TotalAssetsGrp/EOYAmt01657486
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt014291
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/TotalAmt0254406
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-1175
IRS990/TotalLiabilitiesEOYAmt05164
IRS990/TotalLiabilitiesGrp/BOYAmt0-1175
IRS990/TotalLiabilitiesGrp/EOYAmt05164
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01572821
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01652322
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0254406
IRS990/TotalProgramServiceRevenueAmt057820
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0126744
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0192872
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0333907

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.$1.53$0.01$1.52$0.37$0.42$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.00$1.58$0.01$0.02$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.01$1.60$0.27$0.32$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.66$0.01$1.65$0.33$0.25$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.23$0.31$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.01$1.66$0.34$0.36$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.00$1.68$0.41$0.43$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.00$1.70$0.41$0.43$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.00$1.71$0.36$0.40$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.01$1.75$0.34$0.39$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.01$1.79$0.36$0.39$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.83$0.01$1.82$0.29$0.40$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.01$1.93$0.27