Civic Intelligence

Douglas County Developmental Achievement Center

990 • Fiscal year 2015 • EIN 41-1253987

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

524 Willow DriveAlexandria, MN 56308

(320) 762-1771

Siviq Scores

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

Liabilities / Assets

75th percentile

0.30x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

59th percentile

0.08x

Higher debt load relative to revenue than 59% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

49th percentile

2.8%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

79th percentile

$73,049

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

3.6%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$235,496

Up $33,703 (+17%) from 2014

Net Assets

Up

$165,541

Up $26,095 (+19%) from 2014

Liabilities

Up

$69,955

Up $7,608 (+12%) from 2014

Revenue

Up

$924,479

Up $32,063 (+3.6%) from 2014

Expenses

Up

$898,384

Up $100,326 (+13%) from 2014

Net Income

Down

$26,095

Down $68,263 (-72%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $138,218Liabilities 2011: $30,869Net Assets 2011: $107,3492011Assets 2012: $119,825Liabilities 2012: $50,980Net Assets 2012: $68,8452012Assets 2013: $126,683Liabilities 2013: $81,595Net Assets 2013: $45,0882013Assets 2014: $201,793Liabilities 2014: $62,347Net Assets 2014: $139,4462014Assets 2015: $235,496Liabilities 2015: $69,955Net Assets 2015: $165,5412015Assets 2016: $305,125Liabilities 2016: $72,802Net Assets 2016: $232,3232016Assets 2017: $804,751Liabilities 2017: $371,063Net Assets 2017: $433,6882017Assets 2018: $864,460Liabilities 2018: $344,442Net Assets 2018: $520,0182018Assets 2019: $933,758Liabilities 2019: $327,080Net Assets 2019: $606,6782019Assets 2020: $1,094,085Liabilities 2020: $200,356Net Assets 2020: $893,7292020Assets 2021: $1,452,893Liabilities 2021: $189,829Net Assets 2021: $1,263,0642021Assets 2022: $1,344,013Liabilities 2022: $36,436Net Assets 2022: $1,307,5772022Assets 2023: $1,198,963Liabilities 2023: $42,948Net Assets 2023: $1,156,0152023Assets 2024: $1,256,395Liabilities 2024: $54,034Net Assets 2024: $1,202,3612024

Highlighted filing

2015

Assets$235,496
Liabilities$69,955
Net Assets$165,541

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $574,924Expenses 2011: $598,636Net Income 2011: -$23,7122011Revenue 2012: $552,100Expenses 2012: $590,604Net Income 2012: -$38,5042012Revenue 2013: $619,287Expenses 2013: $643,044Net Income 2013: -$23,7572013Revenue 2014: $892,416Expenses 2014: $798,058Net Income 2014: $94,3582014Revenue 2015: $924,479Expenses 2015: $898,384Net Income 2015: $26,0952015Revenue 2016: $982,106Expenses 2016: $915,324Net Income 2016: $66,7822016Revenue 2017: $1,165,677Expenses 2017: $964,310Net Income 2017: $201,3672017Revenue 2018: $990,610Expenses 2018: $904,280Net Income 2018: $86,3302018Revenue 2019: $956,499Expenses 2019: $869,839Net Income 2019: $86,6602019Revenue 2020: $954,412Expenses 2020: $667,361Net Income 2020: $287,0512020Revenue 2021: $1,175,454Expenses 2021: $806,129Net Income 2021: $369,3252021Revenue 2022: $1,364,710Expenses 2022: $1,320,197Net Income 2022: $44,5132022Revenue 2023: $1,220,114Expenses 2023: $1,371,567Net Income 2023: -$151,4532023Revenue 2024: $1,350,398Expenses 2024: $1,304,052Net Income 2024: $46,3462024

Highlighted filing

2015

Revenue$924,479
Expenses$898,384
Net Income$26,095
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$927,147
Mission and Program Overview

Mission

To serve disabled adults by providing job and living skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$87,596$109,668▲ $22,072
Accounts Receivable$44,451$69,279▲ $24,828
Cash and Non-Interest-Bearing Accounts$27,778$36,440▲ $8,662
Prepaid Expenses and Deferred Charges$13,584$16,721▲ $3,137
Savings and Temporary Cash Investments$25,004$8▼ $24,996
Total Assets$201,793$235,496▲ $33,703
Other Assets Total$3,380$3,380→ $0
Liabilities
Other Liabilities$50,661$60,455▲ $9,794
Accounts Payable and Accrued Expenses$11,686$9,500▼ $2,186
Total Liabilities$62,347$69,955▲ $7,608
Net Assets / Fund Balance
Unrestricted Net Assets$139,446$165,541▲ $26,095
Total Net Assets Fund Balance$139,446$165,541▲ $26,095
Total Liabilities and Net Assets / Fund Balance$201,793$235,496▲ $33,703

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$39,964$345,838$385,802
Equipment$49,704$134,895$184,599
Land$20,000-$20,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carla BettinDirectorFT$68,467$4,582$73,049

Board Members and Trustees

NameTitle
Gretchen TvrdikChairperson
Barb WienerBoard Member
Joan CrabtreeBoard Member
Julie DuncanBoard Member
Keith LundsetterBoard Member
Lori GruberSecretary
Doug ThompsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,752
Program Service Revenue
$915,637
Investment Income
$208
Other Revenue
$-118
All Other Contributions
$8,752
Change in Net Assets
$26,095

Audited Revenue Reconciliation

Revenue per Audited Statements
$924,479
Total Revenue per Audited Statements
$924,479
Total Revenue per Form 990
$924,479
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$696,104
Other Expenses$202,280
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$481,539--$481,539
Other Employee Benefits$89,384$4,582-$93,966
Current Officers, Directors, Trustees, and Key Employees-$68,467-$68,467
Payroll Taxes$46,988$5,144-$52,132
Insurance$44,220$4,108-$48,328
Depreciation Depletion$22,627--$22,627
All Other Expenses$19,886--$19,886
Fees for Services Accounting-$15,412-$15,412
Other Expenses$9,453--$9,453
Conferences and Meetings$5,653--$5,653
Office Expenses$4,529--$4,529
Fees for Services Other$3,782--$3,782
Travel$1,985--$1,985
Interest$1,424--$1,424
Fees for Services Legal-$90-$90
Total Functional Expenses$800,581$97,803$0$898,384

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$898,384
Total Expenses per Audited Statements$898,384
Total Expenses per Form 990$898,384
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,668
Fundraising Gross Income$2,154
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
Note Payable-line of Credit$19,148
Wages Payable$15,681
Note Payable-vehicle$15,498
Compensated Absences Payable$7,640
Payroll Taxes Payable$2,488
Governance and Compliance

Governance Checklist

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

Director reviews 990 and signs if accurate.

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

Small organization and new board members are informed of policies related to conflict of interest issues and review them annually.

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

Board approves a salary schedule which is reviewed annually.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request and minutes and financial information are posted on the bulletin board on the entities premises.

Filing and Contact Details

Filer

Filer Name
Douglas County Developmental
EIN
41-1253987
Phone
3207621771
Address
524 WILLOW DRIVE, ALEXANDRIA, MN 56308

Signing Officer

Name
Carla Bettin
Title
Director
Phone
3207621771
Signed
2016-11-15

Organization Details

Principal Officer
Gretchen Tvrdik
Formed
1975
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
79

Preparer

Firm
Desautels Bartosiewski & Assoc Cpas LLC
Address
1309 STATE 29 HWY NE STE 101, ALEXANDRIA, MN 56308
Preparer
Chris Bartosiewski
Phone
3207635188
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IRS990/PYTotalRevenueAmt0892416
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt026095
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0915637
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025004
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt08752
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05537
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07456
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt066
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt021811
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0239
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt038
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0329
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0916033
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0886640
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0611829
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0551590
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0574655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03540747
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0239
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0329
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt03562558
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0924785
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0892177
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0619285
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0551656
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0574655
IRS990ScheduleA/Total509Grp/TotalAmt03562558
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0924793
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0892416
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0619287
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0551694
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0574697
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03562887
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt039964
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0345838
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0385802
IRS990ScheduleD/EquipmentGrp/BookValueAmt049704
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0134895
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0184599
IRS990ScheduleD/ExpensesSubtotalAmt0898384
IRS990ScheduleD/LandGrp/BookValueAmt020000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019148
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115681
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt215498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt37640
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt42488
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE-LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1WAGES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTE PAYABLE-VEHICLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3COMPENSATED ABSENCES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL TAXES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0924479
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109668
IRS990ScheduleD/TotalExpensesPerForm990Amt0898384
IRS990ScheduleD/TotalLiabilityAmt060455
IRS990ScheduleD/TotalRevenuePerForm990Amt0924479
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0924479
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0898384
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR REVIEWS 990 AND SIGNS IF ACCURATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SMALL ORGANIZATION AND NEW BOARD MEMBERS ARE INFORMED OF POLICIES RELATED TO CONFLICT OF INTEREST ISSUES AND REVIEW THEM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVES A SALARY SCHEDULE WHICH IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND MINUTES AND FINANCIAL INFORMATION ARE POSTED ON THE BULLETIN BOARD ON THE ENTITIES PREMISES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0201793
IRS990/TotalAssetsEOYAmt0235496
IRS990/TotalAssetsGrp/BOYAmt0201793
IRS990/TotalAssetsGrp/EOYAmt0235496
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08752
IRS990/TotalEmployeeCnt079
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097803
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0800581
IRS990/TotalFunctionalExpensesGrp/TotalAmt0898384
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062347
IRS990/TotalLiabilitiesEOYAmt069955
IRS990/TotalLiabilitiesGrp/BOYAmt062347
IRS990/TotalLiabilitiesGrp/EOYAmt069955
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0139446
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0165541
IRS990/TotalOtherCompensationAmt04582
IRS990/TotalProgramServiceExpensesAmt0800581
IRS990/TotalProgramServiceRevenueAmt0915637
IRS990/TotalReportableCompFromOrgAmt068467
IRS990/TotalRevenueGrp/ExclusionAmt0-506
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0916233
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0924479
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0201793
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0235496
IRS990/TravelGrp/ProgramServicesAmt01985
IRS990/TravelGrp/TotalAmt01985
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0139446
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0165541
IRS990/UponRequestInd0X

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.05$1.20$1.35$1.30$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.04$1.16$1.22$1.37$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.04$1.31$1.36$1.32$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.19$1.26$1.18$0.81$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.20$0.89$0.95$0.67$0.29
2019Summary only. Only limited summary data is available for this year.$0.93$0.33$0.61$0.96$0.87$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.34$0.52$0.99$0.90$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.37$0.43$1.17$0.96$0.20
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.07$0.23$0.98$0.92$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.07$0.17$0.92$0.90$0.03
2014Summary only. Only limited summary data is available for this year.$0.20$0.06$0.14$0.89$0.80$0.09
2013Summary only. Only limited summary data is available for this year.$0.13$0.08$0.05$0.62$0.64$0.02
2012Summary only. Only limited summary data is available for this year.$0.12$0.05$0.07$0.55$0.59$0.04
2011Summary only. Only limited summary data is available for this year.$0.14$0.03$0.11$0.57$0.60$0.02