Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2022 • EIN 44-0233306

Apr 01, 2021 to Mar 31, 2022 • Filed on Aug 15, 2022

1012 Tinsman AveTrenton, MO 64683

(660) 359-6280

Siviq Scores

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

Liabilities / Assets

51st percentile

0.01x

Higher debt load relative to assets than 51% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Asset Growth

59th percentile

4.6%

Faster asset growth than 59% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

31st percentile

-0.8%

Faster revenue growth than 31% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$289,609

Up $12,814 (+4.6%) from 2021

Net Assets

Up

$288,112

Up $12,733 (+4.6%) from 2021

Liabilities

Up

$1,497

Up $81 (+5.7%) from 2021

Revenue

Down

$87,690

Down $691 (-0.8%) from 2021

Expenses

Up

$74,956

Up $12,358 (+20%) from 2021

Net Income

Down

$12,734

Down $13,049 (-51%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $169,612Liabilities 2012: $1,647Net Assets 2012: $167,9652012Assets 2013: $208,697Liabilities 2013: $829Net Assets 2013: $207,8682013Assets 2014: $207,296Liabilities 2014: $968Net Assets 2014: $206,3282014Assets 2015: $211,925Liabilities 2015: $786Net Assets 2015: $211,1392015Assets 2016: $216,292Liabilities 2016: $1,106Net Assets 2016: $215,1862016Assets 2017: $229,331Liabilities 2017: $1,0852017Assets 2018: $219,814Liabilities 2018: $1,235Net Assets 2018: $218,5792018Assets 2019: $226,853Liabilities 2019: $901Net Assets 2019: $225,9522019Assets 2020: $250,633Liabilities 2020: $1,038Net Assets 2020: $249,5952020Assets 2021: $276,795Liabilities 2021: $1,416Net Assets 2021: $275,3792021Assets 2022: $289,609Liabilities 2022: $1,497Net Assets 2022: $288,1122022Assets 2023: $288,306Liabilities 2023: $1,950Net Assets 2023: $286,3562023Assets 2024: $295,535Liabilities 2024: $919Net Assets 2024: $294,6162024Assets 2025: $427,332Liabilities 2025: $917Net Assets 2025: $426,4152025

Highlighted filing

2022

Assets$289,609
Liabilities$1,497
Net Assets$288,112

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $46,389Expenses 2012: $60,424Net Income 2012: -$14,0352012Revenue 2013: $111,443Expenses 2013: $71,540Net Income 2013: $39,9032013Revenue 2014: $67,252Expenses 2014: $68,792Net Income 2014: -$1,5402014Revenue 2015: $70,934Expenses 2015: $66,123Net Income 2015: $4,8112015Revenue 2016: $67,426Expenses 2016: $63,379Net Income 2016: $4,0472016Revenue 2017: $73,201Expenses 2017: $60,141Net Income 2017: $13,0602017Revenue 2018: $57,166Expenses 2018: $66,833Net Income 2018: -$9,6672018Revenue 2019: $73,129Expenses 2019: $65,757Net Income 2019: $7,3722019Revenue 2020: $98,424Expenses 2020: $74,781Net Income 2020: $23,6432020Revenue 2021: $88,381Expenses 2021: $62,598Net Income 2021: $25,7832021Revenue 2022: $87,690Expenses 2022: $74,956Net Income 2022: $12,7342022Revenue 2023: $93,600Expenses 2023: $95,356Net Income 2023: -$1,7562023Revenue 2024: $124,891Expenses 2024: $116,631Net Income 2024: $8,2602024Revenue 2025: $248,944Expenses 2025: $117,145Net Income 2025: $131,7992025

Highlighted filing

2022

Revenue$87,690
Expenses$74,956
Net Income$12,734
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Aug 15, 2022
Return Version
2021v4.0
Gross Receipts
$210,130
Mission and Program Overview

Mission

Invest in community programs with members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$275,378$288,112▲ $12,734
Savings and Temporary Cash Investments$134,797$137,478▲ $2,681
Land, Buildings, and Equipment, Net$110,917$110,917→ $0
Cash and Non-Interest-Bearing Accounts$26,160$31,654▲ $5,494
Inventories for Sale or Use$4,921$9,560▲ $4,639
Total Assets$276,795$289,609▲ $12,814
Liabilities
Accounts Payable and Accrued Expenses$1,417$1,497▲ $80
Total Liabilities$1,417$1,497▲ $80
Net Assets / Fund Balance
Total Net Assets Fund Balance$275,378$288,112▲ $12,734
Total Liabilities and Net Assets / Fund Balance$276,795$289,609▲ $12,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$82,779$5,200$87,979
Land$7,000-$7,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
David Chappell1 Year Trust
Dennis Mcatee2 Year Trust
Marvin Humphreys3 Year Trust
Ann DavisChaplin
Dave McginnessEsquire
Harry KatelyExalted Rule
Kenny DavisInner Guard
Ryan TepenLeading Knig
Jerry KorodyLecturing Kn
Matt RobertsLoyal Knight
Shawn OliverSecretary
Rickey FosterTiler
Nathan MeserveyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$20,706
Investment Income
$71
Other Revenue
$66,913
Change in Net Assets
$12,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,289
Salaries, Compensation, and Employee Benefits$23,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,629--$22,629
Occupancy$10,731--$10,731
All Other Expenses$9,840--$9,840
Insurance$3,908--$3,908
Depreciation Depletion$3,677--$3,677
Other Expenses$2,557--$2,557
Fees for Services Accounting$1,833--$1,833
Royalties$1,781--$1,781
Fees for Services Other$1,705--$1,705
Office Expenses$1,197--$1,197
Payroll Taxes$1,038--$1,038
Advertising$754--$754
Travel$92--$92
Total Functional Expenses$74,956$0$0$74,956
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$91,073
Gaming Direct Expenses$83,041
Fundraising Direct Expenses$1,498
Fundraising Gross Income$780
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
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
44-0233306
Phone
6603596280
Address
1012 TINSMAN AVE, TRENTON, MO 64683

Signing Officer

Name
Nathan Meservey
Title
Treasurer
Phone
6603596280
Signed
2022-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Meservey
Legal Domicile
Mo
Voting Board Members
210
Independent Board Members
0
Employees
8

Preparer

Firm
Dynamic Tax & Accounting LLC
Address
203 EAST 9TH STREET SUITE E, TRENTON, MO 64683-2567
Preparer
Katie Kinney
Phone
6603397121
Supplemental Narrative

Additional Explanations

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

Promote welfare, enhance happiness, and provide fellowship to members. Show principals of charity, justice, brotherly love and fidelity, belief in god, and to increase the spirit of american. Currently servicing 210 members.

Form 990, Part IX, Line 24E

Lodge activities -members 1,973 0 0 lodge charitable/communit 1,768 0 0 janitorial contract 935 0 0 youth programs 881 0 0 lodge expenses - other 630 0 0 lodge activities - non-me 604 0 0 key card expense 518 0 0 per capita - state 494 0 0 maintenance contracts 428 0 0 janitorial supplies 396 0 0 cash short 318 0 0 janitorial supplies 220 0 0 bank fees 220 0 0 lodge supplies 112 0 0 vip visits 87 0 0 credit card/expense/bank 62 0 0 miscellaneous expense 55 0 0 bank fees & returned chec 55 0 0 public relations 55 0 0 officer epense 29 0 0 total 9,840 0 0

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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/Form990PartVIISectionAGrp/TitleTxt1CHAPLIN
IRS990/Form990PartVIISectionAGrp/TitleTxt2INNER GUARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3TILER
IRS990/Form990PartVIISectionAGrp/TitleTxt43 YEAR TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXALTED RULE
IRS990/Form990PartVIISectionAGrp/TitleTxt6LECTURING KN
IRS990/Form990PartVIISectionAGrp/TitleTxt72 YEAR TRUST
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020706
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROMOTE WELFARE, ENHANCE HAPPINESS, AND PROVIDE FELLOWSHIP TO MEMBERS. SHOW PRINCIPALS OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY, BELIEF IN GOD, AND TO INCREASE THE SPIRIT OF AMERICAN. CURRENTLY SERVICING 210 MEMBERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/ReconcilationRevenueExpnssAmt012734
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ProgramServicesAmt01781
IRS990/RoyaltiesGrp/TotalAmt01781
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0275378
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0288112
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0134797
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0137478
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt082779
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05200
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt087979
IRS990ScheduleD/LandGrp/BookValueAmt07000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt089779
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt083041
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt091073
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt091073
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt08032
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt083041
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt083041
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.95000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0NATHAN MESERVEY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01012 TINSMAN
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0TRENTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MO
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd064683
IRS990ScheduleG/StatesWhereGamingConductedCd0MO
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROMOTE WELFARE, ENHANCE HAPPINESS, AND PROVIDE FELLOWSHIP TO MEMBERS. SHOW PRINCIPALS OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY, BELIEF IN GOD, AND TO INCREASE THE SPIRIT OF AMERICAN. CURRENTLY SERVICING 210 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LODGE ACTIVITIES -MEMBERS 1,973 0 0 LODGE CHARITABLE/COMMUNIT 1,768 0 0 JANITORIAL CONTRACT 935 0 0 YOUTH PROGRAMS 881 0 0 LODGE EXPENSES - OTHER 630 0 0 LODGE ACTIVITIES - NON-ME 604 0 0 KEY CARD EXPENSE 518 0 0 PER CAPITA - STATE 494 0 0 MAINTENANCE CONTRACTS 428 0 0 JANITORIAL SUPPLIES 396 0 0 CASH SHORT 318 0 0 JANITORIAL SUPPLIES 220 0 0 BANK FEES 220 0 0 LODGE SUPPLIES 112 0 0 VIP VISITS 87 0 0 CREDIT CARD/EXPENSE/BANK 62 0 0 MISCELLANEOUS EXPENSE 55 0 0 BANK FEES & RETURNED CHEC 55 0 0 PUBLIC RELATIONS 55 0 0 OFFICER EPENSE 29 0 0 TOTAL 9,840 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0276795
IRS990/TotalAssetsEOYAmt0289609
IRS990/TotalAssetsGrp/BOYAmt0276795
IRS990/TotalAssetsGrp/EOYAmt0289609
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt074956
IRS990/TotalFunctionalExpensesGrp/TotalAmt074956
IRS990/TotalGrossUBIAmt07314
IRS990/TotalLiabilitiesBOYAmt01417
IRS990/TotalLiabilitiesEOYAmt01497
IRS990/TotalLiabilitiesGrp/BOYAmt01417
IRS990/TotalLiabilitiesGrp/EOYAmt01497
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0275378
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0288112
IRS990/TotalProgramServiceRevenueAmt020706
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt080376
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087690
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07314
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0276795
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0289609
IRS990/TravelGrp/ProgramServicesAmt092
IRS990/TravelGrp/TotalAmt092
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt01012 TINSMAN
IRS990/USAddress/CityNm0TRENTON
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064683
IRS990/VotingMembersGoverningBodyCnt0210
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NATHAN MESERVEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06603596280
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE ELKS 801
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0440233306
ReturnHeader/Filer/PhoneNum06603596280
ReturnHeader/Filer/USAddress/AddressLine1Txt01012 TINSMAN AVE
ReturnHeader/Filer/USAddress/CityNm0TRENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064683
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0825281367
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DYNAMIC TAX & ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0203 EAST 9TH STREET SUITE E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TRENTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0646832567
ReturnHeader/PreparerPersonGrp/PhoneNum06603397121
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATIE KINNEY
ReturnHeader/ReturnTs02022-08-15T23:56:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NATHAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MMESERVEY
ReturnHeader/TaxPeriodBeginDt02021-04-01
ReturnHeader/TaxPeriodEndDt02022-03-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.01$4.26$2.49$1.17$1.32
2024Summary only. Only limited summary data is available for this year.$2.96$0.01$2.95$1.25$1.17$0.08
2023Summary only. Only limited summary data is available for this year.$2.88$0.02$2.86$0.94$0.95$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.90$0.01$2.88$0.88$0.75$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.01$2.75$0.88$0.63$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.01$2.50$0.98$0.75$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.01$2.26$0.73$0.66$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.01$2.19$0.57$0.67$0.10
2017Summary only. Only limited summary data is available for this year.$2.29$0.01$0.73$0.60$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.16$0.01$2.15$0.67$0.63$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.12$0.01$2.11$0.71$0.66$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.07$0.01$2.06$0.67$0.69$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.01$2.08$1.11$0.72$0.40
2012Summary only. Only limited summary data is available for this year.$1.70$0.02$1.68$0.46$0.60$0.14