Civic Intelligence

American Legion Ben Krueger Post 49

990 • Fiscal year 2017 • EIN 41-0657123

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 18, 2018

Organization ProfileN/A
PO Box 238Pequot Lakes, MN 56472

(218) 568-9881

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.53x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

3.20x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

92nd percentile

39%

Higher net margin than 92% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

21st percentile

-3.9%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

5th percentile

-40%

Faster revenue growth than 5% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$147,947

Down $6,043 (-3.9%) from 2016

Net Assets

Up

$69,159

Up $9,546 (+16%) from 2016

Liabilities

Down

$78,788

Down $15,589 (-17%) from 2016

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin92nd percentile

Revenue

Down

$24,652

Down $16,411 (-40%) from 2016

Expenses

Down

$15,106

Down $10,092 (-40%) from 2016

Net Income

Down

$9,546

Down $6,319 (-40%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$600K$400K$200K$0Assets 2011: $148,178Liabilities 2011: $19,047Net Assets 2011: $129,1312011Assets 2012: $144,365Liabilities 2012: $46,480Net Assets 2012: $97,8852012Assets 2013: $108,802Liabilities 2013: $52,392Net Assets 2013: $56,4102013Assets 2014: $140,069Liabilities 2014: $125,233Net Assets 2014: $14,8362014Assets 2015: $148,352Liabilities 2015: $104,604Net Assets 2015: $43,7482015Assets 2016: $153,990Liabilities 2016: $94,377Net Assets 2016: $59,6132016Assets 2017: $147,947Liabilities 2017: $78,788Net Assets 2017: $69,1592017Assets 2018: $163,038Liabilities 2018: $66,996Net Assets 2018: $96,0422018Assets 2019: $157,668Liabilities 2019: $62,032Net Assets 2019: $95,6362019Assets 2020: $205,432Liabilities 2020: $44,139Net Assets 2020: $161,2932020Assets 2021: $378,139Liabilities 2021: $26,458Net Assets 2021: $351,6812021Assets 2022: $446,548Liabilities 2022: $11,210Net Assets 2022: $435,3382022Assets 2023: $534,517Liabilities 2023: $8,938Net Assets 2023: $525,5792023Assets 2024: $599,200Liabilities 2024: $6,347Net Assets 2024: $592,8532024

Highlighted filing

2017

Assets$147,947
Liabilities$78,788
Net Assets$69,159
Open 2017 Filing

Operations Trend

Revenue Growth5th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: -$14,942Expenses 2011: $27,561Net Income 2011: -$42,5032011Revenue 2012: -$3,671Expenses 2012: $27,575Net Income 2012: -$31,2462012Revenue 2013: -$17,363Expenses 2013: $24,112Net Income 2013: -$41,4752013Revenue 2014: -$12,192Expenses 2014: $29,382Net Income 2014: -$41,5742014Revenue 2015: $56,329Expenses 2015: $27,417Net Income 2015: $28,9122015Revenue 2016: $41,063Expenses 2016: $25,198Net Income 2016: $15,8652016Revenue 2017: $24,652Expenses 2017: $15,106Net Income 2017: $9,5462017Revenue 2018: $77,549Expenses 2018: $50,666Net Income 2018: $26,8832018Revenue 2019: $53,175Expenses 2019: $53,581Net Income 2019: -$4062019Revenue 2020: $117,934Expenses 2020: $52,277Net Income 2020: $65,6572020Revenue 2021: $246,906Expenses 2021: $56,518Net Income 2021: $190,3882021Revenue 2022: $157,154Expenses 2022: $73,497Net Income 2022: $83,6572022Revenue 2023: $198,963Expenses 2023: $108,722Net Income 2023: $90,2412023Revenue 2024: $209,524Expenses 2024: $142,250Net Income 2024: $67,2742024

Highlighted filing

2017

Revenue$24,652
Expenses$15,106
Net Income$9,546
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 18, 2018
Return Version
2017v2.3
Gross Receipts
$744,742
Mission and Program Overview

Mission

American Legion organization affiliated with the national organization. The organization promotes Americanism, aid and assistance to veterans, and assistance to the community through programs, scholarships and other help.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$83,215$75,637▼ $7,578
Cash and Non-Interest-Bearing Accounts$57,591$61,318▲ $3,727
Inventories for Sale or Use$12,434$10,992▼ $1,442
Accounts Receivable$750--
Total Assets$153,990$147,947▼ $6,043
Liabilities
Mortgage Notes Payable Secured by Investment Property$87,774$68,234▼ $19,540
Accounts Payable and Accrued Expenses$2,546$5,572▲ $3,026
Other Liabilities$4,057$4,982▲ $925
Total Liabilities$94,377$78,788▼ $15,589
Net Assets / Fund Balance
Unrestricted Net Assets$59,613$69,159▲ $9,546
Total Net Assets Fund Balance$59,613$69,159▲ $9,546
Total Liabilities and Net Assets / Fund Balance$153,990$147,947▼ $6,043

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$75,114$277,051$352,165
Equipment$523$123,147$123,670
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Mike Marcum1st Vice
Shannon Schmidt2nd Vice/pas
Kevin BussAdjutant
Allan OlsonChaplain
Rick ArrigoniCommander
Bob WinkelmanExecutive Bo
Dave AgrenExecutive Bo
Larry RieberExecutive Bo
Ken MeyerFinance
Craig SundlieHistorian
Larrie NorrisService Offi
Mike ThompsonSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$12,915
Program Service Revenue
$4,435
Investment Income
$0
Other Revenue
$7,302
All Other Contributions
$12,915
Change in Net Assets
$9,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,106
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
Depreciation Depletion---$7,263
Interest---$3,687
Office Expenses---$315
Other Expenses---$25
Total Functional Expenses$0$0$0$15,106
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$430,129
Gaming Direct Expenses$425,113
Fundraising Gross Income$2,094
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$2,057
Payroll Tax Payable - Bar$2,048
Payroll Tax Payable - Gambling$877
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization's membership is open to any individual with honorable service in the us armed forces during specified war times.”

Form 990, Page 6, Part VI, Line 7A

“The governing board is elected annually by the members.”

Form 990, Page 6, Part VI, Line 7B

“Amendments to the bylaws are subject to approval by members.”

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

“Form 990 is reviewed by the commander, finance officer, and gambling manager before filing.”

Form 990, Page 6, Part VI, Line 19

“These documents are not available to the public.”

Filing and Contact Details

Filer

Filer Name
American Legion Ben Krueger Post 49
EIN
41-0657123
Phone
2185689881
Address
PO BOX 238, PEQUOT LAKES, MN 56472

Signing Officer

Name
Ken Meyer
Title
Finance
Phone
2185689881
Signed
2018-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Marcum
Formed
1923
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
26
Volunteers
30

Preparer

Firm
Justin Clasen & Company Ltd
Address
PO BOX 90, PEQUOT LAKES, MN 56472-0090
Preparer
Christopher M Clasen
Phone
2185685242
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Operation of american legion post serving members and guests throughout the year. Provide color guard at funerals of veterans and at community events. Support community activities of youth through special events throughout the year.”

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2877
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX PAYABLE - BAR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAX PAYABLE - GAMBLING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt075637
IRS990ScheduleD/TotalLiabilityAmt04982
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt019460
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0317570
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0317570
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0425113
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt037210
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0392919
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0430129
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt05016
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt019615
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt019615
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt08306
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt087928
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt079622
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt04000
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0ANDREW ELLERING
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE LAWFUL GAMBLING ACTIVITY
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0ANDREW ELLERING
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 238
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0PEQUOT LAKES
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056472
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 19,460
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATION OF AMERICAN LEGION POST SERVING MEMBERS AND GUESTS THROUGHOUT THE YEAR. PROVIDE COLOR GUARD AT FUNERALS OF VETERANS AND AT COMMUNITY EVENTS. SUPPORT COMMUNITY ACTIVITIES OF YOUTH THROUGH SPECIAL EVENTS THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERSHIP IS OPEN TO ANY INDIVIDUAL WITH HONORABLE SERVICE IN THE US ARMED FORCES DURING SPECIFIED WAR TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD IS ELECTED ANNUALLY BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AMENDMENTS TO THE BYLAWS ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY THE COMMANDER, FINANCE OFFICER, AND GAMBLING MANAGER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0153990
IRS990/TotalAssetsEOYAmt0147947
IRS990/TotalAssetsGrp/BOYAmt0153990
IRS990/TotalAssetsGrp/EOYAmt0147947
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012915
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt015106
IRS990/TotalGrossUBIAmt0942
IRS990/TotalLiabilitiesBOYAmt094377
IRS990/TotalLiabilitiesEOYAmt078788
IRS990/TotalLiabilitiesGrp/BOYAmt094377
IRS990/TotalLiabilitiesGrp/EOYAmt078788
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt059613
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt069159
IRS990/TotalProgramServiceRevenueAmt04435
IRS990/TotalRevenueGrp/ExclusionAmt02594
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08201
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt024652
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0942
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0153990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0147947
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt059613
IRS990/UnrestrictedNetAssetsGrp/EOYAmt069159
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 238
IRS990/USAddress/CityNm0PEQUOT LAKES
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056472
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN MEYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum02185689881
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION BEN KRUEGER POST 49
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410657123
ReturnHeader/Filer/PhoneNum02185689881
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 238
ReturnHeader/Filer/USAddress/CityNm0PEQUOT LAKES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056472
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId078F976AB5D43CF53E8FA4E9CF4EA2EC34E013DD5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0492AE60BF25E7D0360B68128A3C663EF2028DEA1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.49.69.82
ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:19:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474889790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JUSTIN CLASEN & COMPANY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 90
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEQUOT LAKES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0564720090
ReturnHeader/PreparerPersonGrp/PhoneNum02185685242
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER M CLASEN
ReturnHeader/ReturnTs02018-11-13T16:19:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$147,947
Liabilities
$78,788
Net assets
$69,159
Revenue
$24,652
Expenses
$15,106
Net income
$9,546
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.99$0.06$5.93$2.10$1.42$0.67
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.35$0.09$5.26$1.99$1.09$0.90
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.47$0.11$4.35$1.57$0.73$0.84
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.26$3.52$2.47$0.57$1.90
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.44$1.61$1.18$0.52$0.66
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.62$0.96$0.53$0.54$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.67$0.96$0.78$0.51$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.48$0.79$0.69$0.25$0.15$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.94$0.60$0.41$0.25$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.48$1.05$0.44$0.56$0.27$0.29
2014Summary only. Only limited summary data is available for this year.$1.40$1.25$0.15$0.12$0.29$0.42
2013Summary only. Only limited summary data is available for this year.$1.09$0.52$0.56$0.17$0.24$0.41
2012Summary only. Only limited summary data is available for this year.$1.44$0.46$0.98$0.04$0.28$0.31
2011Summary only. Only limited summary data is available for this year.$1.48$0.19$1.29$0.15$0.28$0.43