Civic Intelligence

Barrows MILL Housing Inc.

990 • Fiscal year 2023 • EIN 41-2161570

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 08, 2024

PO Box 1254Dunn, NC 28335

(910) 892-0436

Siviq Scores

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

Liabilities / Assets

94th percentile

2.16x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • NTEE L21 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

10.41x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • NTEE L21 • $1M-$5M nonprofits • Source year 2023

Net Margin

18th percentile

-40%

Higher net margin than 18% of similar nonprofits.

2023 filings • NTEE L21 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • NTEE L21 • $1M-$5M nonprofits • Source year 2023

Asset Growth

6th percentile

-7.7%

Faster asset growth than 6% of similar nonprofits.

2023 filings • NTEE L21 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

4.9%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • NTEE L21 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,501,683

Down $125,724 (-7.7%) from 2022

Net Assets

Down

-$1,743,228

Down $125,550 (-7.8%) from 2022

Liabilities

Down

$3,244,911

Down $174 (-0.0%) from 2022

Revenue

Up

$311,758

Up $14,424 (+4.9%) from 2022

Expenses

Up

$437,308

Up $52,850 (+14%) from 2022

Net Income

Down

-$125,550

Down $38,426 (-44%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2010: $2,883,569Liabilities 2010: $3,231,618Net Assets 2010: -$348,0492010Assets 2011: $2,768,329Liabilities 2011: $3,239,618Net Assets 2011: -$471,2892011Assets 2012: $2,633,310Liabilities 2012: $3,236,049Net Assets 2012: -$602,7392012Assets 2013: $2,509,583Liabilities 2013: $3,237,560Net Assets 2013: -$727,9772013Assets 2014: $2,404,755Liabilities 2014: $3,248,851Net Assets 2014: -$844,0962014Assets 2015: $2,289,630Liabilities 2015: $3,231,379Net Assets 2015: -$941,7492015Assets 2016: $2,188,299Liabilities 2016: $3,244,885Net Assets 2016: -$1,056,5862016Assets 2017: $2,079,137Liabilities 2017: $3,236,364Net Assets 2017: -$1,157,2272017Assets 2018: $1,990,052Liabilities 2018: $3,241,395Net Assets 2018: -$1,251,3432018Assets 2019: $1,887,288Liabilities 2019: $3,244,603Net Assets 2019: -$1,357,3152019Assets 2020: $1,803,328Liabilities 2020: $3,231,257Net Assets 2020: -$1,427,9292020Assets 2021: $1,703,958Liabilities 2021: $3,234,512Net Assets 2021: -$1,530,5542021Assets 2022: $1,627,407Liabilities 2022: $3,245,085Net Assets 2022: -$1,617,6782022Assets 2023: $1,501,683Liabilities 2023: $3,244,911Net Assets 2023: -$1,743,2282023Assets 2024: $1,436,427Liabilities 2024: $3,281,293Net Assets 2024: -$1,844,8662024

Highlighted filing

2023

Assets$1,501,683
Liabilities$3,244,911
Net Assets-$1,743,228

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $260,0682010Expenses 2011: $288,7962011Expenses 2012: $323,3282012Revenue 2013: $204,402Expenses 2013: $329,640Net Income 2013: -$125,2382013Revenue 2014: $213,783Expenses 2014: $329,904Net Income 2014: -$116,1212014Revenue 2015: $215,236Expenses 2015: $312,889Net Income 2015: -$97,6532015Revenue 2016: $218,442Expenses 2016: $333,279Net Income 2016: -$114,8372016Revenue 2017: $237,280Expenses 2017: $337,921Net Income 2017: -$100,6412017Revenue 2018: $252,220Expenses 2018: $346,336Net Income 2018: -$94,1162018Revenue 2019: $266,647Expenses 2019: $372,619Net Income 2019: -$105,9722019Revenue 2020: $283,606Expenses 2020: $354,220Net Income 2020: -$70,6142020Revenue 2021: $288,521Expenses 2021: $391,146Net Income 2021: -$102,6252021Revenue 2022: $297,334Expenses 2022: $384,458Net Income 2022: -$87,1242022Revenue 2023: $311,758Expenses 2023: $437,308Net Income 2023: -$125,5502023Revenue 2024: $320,918Expenses 2024: $422,556Net Income 2024: -$101,6382024

Highlighted filing

2023

Revenue$311,758
Expenses$437,308
Net Income-$125,550
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 8, 2024
Return Version
2023v5.0
Gross Receipts
$311,758
Mission and Program Overview

Mission

PROVIDE LOW RENT HOUSING

Provide low rent housing opportunities for lower income edlerly citizens

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,447,357$1,342,225▼ $105,132
Prepaid Expenses and Deferred Charges$20,923$27,391▲ $6,468
Cash and Non-Interest-Bearing Accounts$8,203$17,930▲ $9,727
Accounts Receivable$143$2▼ $141
Total Assets$1,627,407$1,501,683▼ $125,724
Other Assets Total$150,781$114,135▼ $36,646
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,212,800$3,212,800→ $0
Accounts Payable and Accrued Expenses$18,374$18,490▲ $116
Other Liabilities$13,900$13,620▼ $280
Deferred Revenue$11$1▼ $10
Total Liabilities$3,245,085$3,244,911▼ $174
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,617,678$-1,743,228▼ $125,550
Total Net Assets Fund Balance$-1,617,678$-1,743,228▼ $125,550
Total Liabilities and Net Assets / Fund Balance$1,627,407$1,501,683▼ $125,724

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,090,007$1,604,393-
Other Land Buildings$1,925$42,848-
Land$224,730--
Equipment$2,376$43,076-
Leasehold Improvements$23,187$109,313-
Other Assets Org$114,135--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leigh Anna W ThompsonAsst Sec/Director
Andrea C HowardDirector
Gene T JerniganDirector
Lauren W WhiteDirector
Don G WellonsPres/Director
Kathy H KennedySec/Treas/Director
Sylvia W CraftVP/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$311,624
Investment Income
$134
Other Revenue
$0
Change in Net Assets
$-125,550

Audited Revenue Reconciliation

Revenue per Audited Statements
$311,758
Total Revenue per Audited Statements
$311,758
Total Revenue per Form 990
$311,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$343,310
Salaries, Compensation, and Employee Benefits$93,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$107,271$0$0$107,271
Other Salaries and Wages$70,797$0$0$70,797
Occupancy$46,814$0$0$46,814
Fees for Services Management$0$42,617$0$42,617
Insurance$23,136$0$0$23,136
Other Employee Benefits$18,247$0$0$18,247
Fees for Services Accounting$0$9,664$0$9,664
Payroll Taxes$4,954$0$0$4,954
Office Expenses$0$3,681$0$3,681
Information Technology$0$2,600$0$2,600
Advertising$2,130$0$0$2,130
Conferences and Meetings$2,072$0$0$2,072
Other Expenses$1,967$20$0$1,987
Travel$0$521$0$521
Total Functional Expenses$378,205$59,103$0$437,308

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$437,308
Total Expenses per Audited Statements$437,308
Total Expenses per Form 990$437,308
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Tenant Security Deposits$13,620
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Barrows Mill Housing Inc
EIN
41-2161570
Phone
9108920436
Address
PO BOX 1254, DUNN, NC 28335

Signing Officer

Name
Don Wellons
Title
Director
Phone
9108920436
Signed
2024-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shirley P Godwin
Formed
2007
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Patterson & Associates PLLC
Address
815 Wesley Pines Rd, Lumberton, NC 28358
Preparer
Matthew A Patterson CPA
Phone
9107381448
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Organization makes 990 available to Board members who wish to inspect prior to filing.

Pt VI, Line 15A

Organization reimburses management company for payroll related expenses.

Pt VI, Line 19

Organization has a copy of 990 available for inspection.

Pt VI, Line 2

Several Board members share a family relationship.

Pt VI, Line 12C

The conflict of interest policy is reviewed annually during board meetings.

Pt VI, Line 15B

Organization reimburses management company for payroll related expenses.

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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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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0135
IRS990/PYOtherExpensesAmt0294368
IRS990/PYProgramServiceRevenueAmt0297199
IRS990/PYRevenuesLessExpensesAmt0-87124
IRS990/PYSalariesCompEmpBnftPaidAmt090090
IRS990/PYTotalExpensesAmt0384458
IRS990/PYTotalRevenueAmt0297334
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-125550
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0311758
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0134
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0135
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0117
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0143
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0636
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0311624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0297199
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0288404
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0283499
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0266504
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01447230
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0117
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0143
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0636
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal509Amt01447230
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0311624
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0297199
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0288404
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0283499
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0266504
IRS990ScheduleA/Total509Grp/TotalAmt01447230
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01447866
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01090007
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01604393
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02694400
IRS990ScheduleD/EquipmentGrp/BookValueAmt02376
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043076
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt045452
IRS990ScheduleD/ExpensesSubtotalAmt0437308
IRS990ScheduleD/LandGrp/BookValueAmt0224730
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0224730
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023187
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0109313
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0132500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0114135
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER CASH DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01925
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042848
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt044773
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Tenant Security Deposits
IRS990ScheduleD/RevenueSubtotalAmt0311758
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01342225
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0114135
IRS990ScheduleD/TotalExpensesPerForm990Amt0437308
IRS990ScheduleD/TotalLiabilityAmt013620
IRS990ScheduleD/TotalRevenuePerForm990Amt0311758
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0311758
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0437308
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization makes 990 available to Board members who wish to inspect prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization reimburses management company for payroll related expenses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization has a copy of 990 available for inspection.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Several Board members share a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The conflict of interest policy is reviewed annually during board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Organization reimburses management company for payroll related expenses.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01627407
IRS990/TotalAssetsEOYAmt01501683
IRS990/TotalAssetsGrp/BOYAmt01627407
IRS990/TotalAssetsGrp/EOYAmt01501683
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059103
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0378205
IRS990/TotalFunctionalExpensesGrp/TotalAmt0437308
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03245085
IRS990/TotalLiabilitiesEOYAmt03244911
IRS990/TotalLiabilitiesGrp/BOYAmt03245085
IRS990/TotalLiabilitiesGrp/EOYAmt03244911
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1617678
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1743228
IRS990/TotalProgramServiceExpensesAmt0378205
IRS990/TotalProgramServiceRevenueAmt0311624
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0311758
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0311758
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01627407
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01501683
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0521

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$3.28$1.84$0.32$0.42$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.50$3.24$1.74$0.31$0.44$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$3.25$1.62$0.30$0.38$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$3.23$1.53$0.29$0.39$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$3.23$1.43$0.28$0.35$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$3.24$1.36$0.27$0.37$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$3.24$1.25$0.25$0.35$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$3.24$1.16$0.24$0.34$0.10
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$3.24$1.06$0.22$0.33$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.29$3.23$0.94$0.22$0.31$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.40$3.25$0.84$0.21$0.33$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.51$3.24$0.73$0.20$0.33$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$3.24$0.60$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$3.24$0.47$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$3.23$0.35$0.26