Civic Intelligence

Cologne Fire Dept Relief Association

990 • Fiscal year 2016 • EIN 41-1445452

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 25, 2017

110 Louis St West PO Box 88Cologne, MN 55322

(952) 224-8540

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Net Margin

92nd percentile

48%

Higher net margin than 92% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$400

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Asset Growth

69th percentile

7.8%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$614,487

Up $44,272 (+7.8%) from 2015

Net Assets

Up

$614,487

Up $44,272 (+7.8%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$91,048

Down $13,440 (-13%) from 2015

Expenses

Down

$47,293

Down $18,409 (-28%) from 2015

Net Income

Up

$43,755

Up $4,969 (+13%) from 2015

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 2010: $391,610Liabilities 2010: $15Net Assets 2010: $391,5952010Assets 2011: $406,919Liabilities 2011: $27Net Assets 2011: $406,8922011Assets 2012: $455,384Liabilities 2012: $0Net Assets 2012: $455,3842012Assets 2013: $492,571Liabilities 2013: $0Net Assets 2013: $492,5712013Assets 2014: $552,594Liabilities 2014: $629Net Assets 2014: $551,9652014Assets 2015: $570,215Liabilities 2015: $0Net Assets 2015: $570,2152015Assets 2016: $614,487Liabilities 2016: $0Net Assets 2016: $614,4872016Assets 2017: $726,176Liabilities 2017: $0Net Assets 2017: $726,1762017Assets 2018: $720,232Liabilities 2018: $0Net Assets 2018: $720,2322018Assets 2019: $780,455Liabilities 2019: $0Net Assets 2019: $780,4552019Assets 2020: $901,759Liabilities 2020: $1,418Net Assets 2020: $900,3412020Assets 2021: $1,025,262Liabilities 2021: $0Net Assets 2021: $1,025,2622021Assets 2022: $923,493Liabilities 2022: $4,732Net Assets 2022: $918,7612022Assets 2023: $147,078Liabilities 2023: $0Net Assets 2023: $147,0782023Assets 2024: $153,386Liabilities 2024: $0Net Assets 2024: $153,3862024

Highlighted filing

2016

Assets$614,487
Liabilities$0
Net Assets$614,487

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MExpenses 2010: $33,8932010Expenses 2011: $26,5302011Expenses 2012: $53,2912012Revenue 2013: $83,759Expenses 2013: $50,622Net Income 2013: $33,1372013Revenue 2014: $91,272Expenses 2014: $35,126Net Income 2014: $56,1462014Revenue 2015: $104,488Expenses 2015: $65,702Net Income 2015: $38,7862015Revenue 2016: $91,048Expenses 2016: $47,293Net Income 2016: $43,7552016Revenue 2017: $171,660Expenses 2017: $104,057Net Income 2017: $67,6032017Revenue 2018: $227,563Expenses 2018: $157,278Net Income 2018: $70,2852018Revenue 2019: $207,098Expenses 2019: $226,283Net Income 2019: -$19,1852019Revenue 2020: $132,952Expenses 2020: $66,232Net Income 2020: $66,7202020Revenue 2021: $259,080Expenses 2021: $102,187Net Income 2021: $156,8932021Revenue 2022: $61,134Expenses 2022: $72,206Net Income 2022: -$11,0722022Revenue 2023: $140,562Expenses 2023: $943,365Net Income 2023: -$802,8032023Revenue 2024: $156,500Expenses 2024: $150,192Net Income 2024: $6,3082024

Highlighted filing

2016

Revenue$91,048
Expenses$47,293
Net Income$43,755
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 25, 2017
Return Version
2016v3.0
Gross Receipts
$583,496
Mission and Program Overview

Mission

To provide a pension fund for the benefit of the organization's members who serve as volunteer fire fighters for the city of cologne, mn and to purchase and provide maintenance for fire prevention equipment and supplies for the city of cologne, mn.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$451,864$514,692▲ $62,828
Cash and Non-Interest-Bearing Accounts$96,927$53,773▼ $43,154
Savings and Temporary Cash Investments$19,341$45,804▲ $26,463
Accounts Receivable$2,000--
Inventories for Sale or Use-$135-
Land, Buildings, and Equipment, Net$83$83→ $0
Total Assets$570,215$614,487▲ $44,272
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$504,493$554,898▲ $50,405
Unrestricted Net Assets$65,722$59,589▼ $6,133
Total Net Assets Fund Balance$570,215$614,487▲ $44,272
Total Liabilities and Net Assets / Fund Balance$570,215$614,487▲ $44,272

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$83$3,507$3,590
Other Securities$514,692--
Compensation and Service Providers

Employees

NameTitleBaseTotal
John HendelTreasurer$400$400
Rob WickenhauserSecretary$300$300

Board Members and Trustees

NameTitle
Ron NeubarthPresident
Dan WormVice President
Jay MilbrettTrustee
Thomas KaselTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$38,687
Program Service Revenue
$0
Investment Income
$16,309
Other Revenue
$36,052
All Other Contributions
$1,035
Change in Net Assets
$43,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,599
Salaries, Compensation, and Employee Benefits$700
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$810$2,035-$2,845
Benefits to Members$994--$994
Current Officers, Directors, Trustees, and Key Employees-$700-$700
Other Expenses$36,888$300-$300
All Other Expenses-$100-$100
Total Functional Expenses$38,692$8,601$0$47,293
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$455,687
Gaming Direct Expenses$416,997
Fundraising Direct Expenses$34,984
Fundraising Gross Income$32,346
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Drive Inn Theater$13,238$13,238$17,456$-4,218
Steak Fry$11,203$11,203$10,416$787
Total Events$32,346$32,346$34,984$-2,638
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Part VI, Section A, Line 6

The association consists of volunteer firemen. Each active fireman is allowed to vote for the board of trustees at the annual meeting when the slate of officers is prepared.

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

The association consists of volunteer firemen. Each active fireman is allowed to vote for the board of trustees at the annual meeting when the slate of officers is prepared.

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

The board of trustees is charged with gathering information about all decisions that need to be made. This includes changes in the by-laws, investment policy, years of service questions, etc. Once they have completed their inquiries, the board of trustees presents the information and makes a recommendation to the full membership. The full membership then votes to approve or veto the issue.

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

The form 990 is prepared by the certified public accountant with the help of the treasurer of the association and inquiries of other members of the board of trustees. The preliminary form is sent to the board for review. Any questions are resolved and is then prepared for filing. Once ready for filing, the treasurer of the board of trustees signs the return.

Form 990, Part VI, Section C, Line 18

All documents are available at the office upon request.

Form 990, Part VI, Section C, Line 19

All documents are available at the office upon request.

Filing and Contact Details

Filer

Filer Name
Cologne Fire Dept Relief Association
EIN
41-1445452
Phone
9522248540
Address
110 LOUIS ST WEST PO BOX 88, COLOGNE, MN 55322

Signing Officer

Name
John Hendel
Title
Treasurer
Phone
9522248540
Signed
2017-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hendel
Formed
1949
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
31

Preparer

Firm
Kenneth B Vonderharr CPA
Address
PO BOX 501, NEW ULM, MN 56073-0501
Preparer
Kenneth B Vonderharr
Phone
5073545813
Raw XML Appendix395 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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IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0416997
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt01590
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0454097
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0455687
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt038690
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt024386
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt024386
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt015769
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt015769
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt07500
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JERRY EIDEN
IRS990ScheduleG/GamingManagerServicesProvTxt0ORDERS GAMES, PULLS GAMES, PREPARES FORM B-2, MAKES DEPOSITS, PRESENTS MONTHLY REPORTS TO MEMBERS, RECONCILES INVENTORY, INVESTIGATES SHORTAGES, MONITORS GAMING ACTIVITY.
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0JERRY EIDEN
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0110 LOUIS ST WEST PO BOX 88
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLOGNE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055322
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION CONSISTS OF VOLUNTEER FIREMEN. EACH ACTIVE FIREMAN IS ALLOWED TO VOTE FOR THE BOARD OF TRUSTEES AT THE ANNUAL MEETING WHEN THE SLATE OF OFFICERS IS PREPARED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION CONSISTS OF VOLUNTEER FIREMEN. EACH ACTIVE FIREMAN IS ALLOWED TO VOTE FOR THE BOARD OF TRUSTEES AT THE ANNUAL MEETING WHEN THE SLATE OF OFFICERS IS PREPARED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES IS CHARGED WITH GATHERING INFORMATION ABOUT ALL DECISIONS THAT NEED TO BE MADE. THIS INCLUDES CHANGES IN THE BY-LAWS, INVESTMENT POLICY, YEARS OF SERVICE QUESTIONS, ETC. ONCE THEY HAVE COMPLETED THEIR INQUIRIES, THE BOARD OF TRUSTEES PRESENTS THE INFORMATION AND MAKES A RECOMMENDATION TO THE FULL MEMBERSHIP. THE FULL MEMBERSHIP THEN VOTES TO APPROVE OR VETO THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTANT WITH THE HELP OF THE TREASURER OF THE ASSOCIATION AND INQUIRIES OF OTHER MEMBERS OF THE BOARD OF TRUSTEES. THE PRELIMINARY FORM IS SENT TO THE BOARD FOR REVIEW. ANY QUESTIONS ARE RESOLVED AND IS THEN PREPARED FOR FILING. ONCE READY FOR FILING, THE TREASURER OF THE BOARD OF TRUSTEES SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE AT THE OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE AT THE OFFICE 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 C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0504493
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0554898
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0570215
IRS990/TotalAssetsEOYAmt0614487
IRS990/TotalAssetsGrp/BOYAmt0570215
IRS990/TotalAssetsGrp/EOYAmt0614487
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt038687
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08601
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt038692
IRS990/TotalFunctionalExpensesGrp/TotalAmt047293
IRS990/TotalGrossUBIAmt037895
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0570215
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0614487
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt038692
IRS990/TotalReportableCompFromOrgAmt0700
IRS990/TotalRevenueGrp/ExclusionAmt0-1843
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016309
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091048
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt037895
IRS990/TotalVolunteersCnt031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0570215
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0614487
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt065722
IRS990/UnrestrictedNetAssetsGrp/EOYAmt059589
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0110 LOUIS ST WEST PO BOX 88
IRS990/USAddress/CityNm0COLOGNE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055322
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN HENDEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09522248540
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COLOGNE FIRE DEPT RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0COLO
ReturnHeader/Filer/EIN0411445452
ReturnHeader/Filer/PhoneNum09522248540
ReturnHeader/Filer/USAddress/AddressLine1Txt0110 LOUIS ST WEST PO BOX 88
ReturnHeader/Filer/USAddress/CityNm0COLOGNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055322
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId022D6E9CF281048BB941920EBC9EA0A043FBADFE9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId022D6E9CF281048BB941920EBC9EA0A043FBADFE9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.77.192.3
ReturnHeader/FilingSecurityInformation/IPDt02017-07-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:25:41
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203876776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENNETH B VONDERHARR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 501
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW ULM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0560730501
ReturnHeader/PreparerPersonGrp/PhoneNum05073545813
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH B VONDERHARR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-08-07T08:19:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.16$0.15$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.14$0.94$0.80
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.06$0.07$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.26$0.10$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.13$0.07$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.21$0.23$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.23$0.16$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.17$0.10$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.09$0.05$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.10$0.07$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.09$0.04$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.08$0.05$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.00$0.41$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.00$0.39$0.03