Civic Intelligence

Living Pono Project

990 • Fiscal year 2023 • EIN 45-5263880

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

Organization ProfileN/A
2465 Waipua StreetPaia, HI 96779

(808) 276-8600

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

30th percentile

0.02x

Higher debt load relative to revenue than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$120,000

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

89th percentile

48%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

35%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$1,309,449

Up $426,485 (+48%) from 2022

Net Assets

Up

$1,269,279

Up $463,579 (+58%) from 2022

Liabilities

Down

$40,170

Down $37,094 (-48%) from 2022

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin75th percentile

Revenue

Up

$2,388,927

Up $619,538 (+35%) from 2022

Expenses

Down

$1,893,785

Down $424,262 (-18%) from 2022

Net Income

Up

$495,142

Up $1,043,800 (+190%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2019: $447,963Liabilities 2019: $5,750Net Assets 2019: $442,2132019Assets 2020: $1,229,296Liabilities 2020: $35,750Net Assets 2020: $1,193,5462020Assets 2021: $1,292,379Liabilities 2021: $305,834Net Assets 2021: $986,5452021Assets 2022: $882,964Liabilities 2022: $77,264Net Assets 2022: $805,7002022Assets 2023: $1,309,449Liabilities 2023: $40,170Net Assets 2023: $1,269,2792023Assets 2024: $885,689Liabilities 2024: -$266,913Net Assets 2024: $1,152,6022024

Highlighted filing

2023

Assets$1,309,449
Liabilities$40,170
Net Assets$1,269,279
Open 2023 Filing

Operations Trend

Revenue Growth77th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $566,135Expenses 2019: $138,214Net Income 2019: $427,9212019Revenue 2020: $1,472,078Expenses 2020: $720,745Net Income 2020: $751,3332020Revenue 2021: $1,837,473Expenses 2021: $2,043,967Net Income 2021: -$206,4942021Revenue 2022: $1,769,389Expenses 2022: $2,318,047Net Income 2022: -$548,6582022Revenue 2023: $2,388,927Expenses 2023: $1,893,785Net Income 2023: $495,1422023Revenue 2024: $1,718,341Expenses 2024: $1,877,602Net Income 2024: -$159,2612024

Highlighted filing

2023

Revenue$2,388,927
Expenses$1,893,785
Net Income$495,142
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 1, 2024
Return Version
2023v6.0
Gross Receipts
$2,388,927
Mission and Program Overview

Mission

The Living Pono Project's mission is to revitalize our Hawaiian culture through education, outreach and environmental restoration.

To revitalize our Hawaiian culture through education, outreach and environmental restoration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$730,656$713,656▼ $17,000
Cash and Non-Interest-Bearing Accounts$145,763$594,085▲ $448,322
Accounts Receivable$4,837$0▼ $4,837
Inventories for Sale or Use$1,708$1,708→ $0
Total Assets$882,964$1,309,449▲ $426,485
Liabilities
Accounts Payable and Accrued Expenses$78,165$40,170▼ $37,995
Unsecured Notes Loans Payable$-901--
Total Liabilities$77,264$40,170▼ $37,094
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$805,700$1,269,279▲ $463,579
Total Net Assets Fund Balance$805,700$1,269,279▲ $463,579
Total Liabilities and Net Assets / Fund Balance$882,964$1,309,449▲ $426,485

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$713,656$10,335-
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Neal Hoapili AneExecutive DirectorFT$120,000$120,000
Pomaikai Kaniaupio-CrozierManagerFT$105,001$105,001

Board Members and Trustees

NameTitle
Mercer VicensPresident
Anella Saito-TakabayashiVice President
K'iiniokapu'uwai HerrickTreasurer/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,381,935
Program Service Revenue
$6,992
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,610,319
Change in Net Assets
$495,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$989,673
Other Expenses$904,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$583,687$0$0$583,687
All Other Expenses$488,867$45,600$0$534,467
Current Officers, Directors, Trustees, and Key Employees$225,001$0$0$225,001
Occupancy$191,109$0$0$191,109
Other Employee Benefits$116,488$0$0$116,488
Payroll Taxes$64,497$0$0$64,497
Travel$7,625$55,092$0$62,717
Office Expenses$39,002$0$0$39,002
Insurance$34,876$0$0$34,876
Other Expenses$7,409$0$0$7,409
Interest$5,102$0$0$5,102
Advertising$4,918$0$0$4,918
Fees for Services Legal$2,179$0$0$2,179
Total Functional Expenses$1,779,088$114,697$0$1,893,785
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Filing and Contact Details

Filer

Filer Name
Living Pono Project
EIN
45-5263880
Phone
8082768600
Address
2465 Waipua Street, Paia, HI 96779

Signing Officer

Name
Chana Makale'a Dudoit Ane
Title
Executive Director
Phone
8082768600
Signed
2024-04-01

Organization Details

Principal Officer
Chana Makale'a Dudoit Ane
Formed
2011
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
16
Volunteers
10

Preparer

Firm
Mark W Lee CPA
Address
400 Hana Highway Suite B, Kahului, HI 96732
Preparer
James C Atkins III
Phone
8083446497
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Excutive Director reviewed and signed the return”

Form 990, Part IX, Line 24E

“Livestock Feed 67356. 67356. 0. 0.”

Form 990, Part IX, Line 24E

“Bank Fees 378. 378. 0. 0.”

Form 990, Part IX, Line 24E

“Fuel 17207. 17207. 0. 0.”

Form 990, Part IX, Line 24E

“Helicopter Rental 26935. 26935. 0. 0.”

Form 990, Part IX, Line 24E

“Contractors 129408. 83808. 45600. 0.”

Form 990, Part IX, Line 24E

“Base yard expenses 464. 464. 0. 0.”

Form 990, Part IX, Line 24E

“Cost of Food Sold 0. 0. 0. 0.”

Form 990, Part IX, Line 24E

“Job Supplies 162943. 162943. 0. 0.”

Form 990, Part IX, Line 24E

“Meals & Entertainment 2679. 2679. 0. 0.”

Form 990, Part IX, Line 24E

“Cost of Wholesale Food 46405. 46405. 0. 0.”

Form 990, Part IX, Line 24E

“Refreshments to volunteers 2739. 2739. 0. 0.”

Form 990, Part IX, Line 24E

“Shipping & Freight 67. 67. 0. 0.”

Form 990, Part IX, Line 24E

“Supplies & Materials 40140. 40140. 0. 0.”

Form 990, Part IX, Line 24E

“Taxes & Licenses 842. 842. 0. 0.”

Form 990, Part IX, Line 24E

“Other Expense 2751. 2751. 0. 0.”

Form 990, Part IX, Line 24E

“Uniforms 7189. 7189. 0. 0.”

Form 990, Part IX, Line 24E

“Utilities 26964. 26964. 0. 0.”

Financial Statement Notes

Pt II, Line 9

“The company does not capitalize the value of conservation easements in its financial statements due to their nature as restrictions rather than ownership interests.”

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IRS990/ProgSrvcAccomActy2Grp/Desc0Living Pono Plantation: The purpose for establishing the Living Pono Plantation is three fold: First, we seek to employ adults with disabilities within the Green Industry at a fair wage while providing them a unique opportunity to learn and gain life skills through a positive and fun alternative work experience. Secondly, by integratiing several sustainable agricultural practices, we will be providing Hawaii consumers with several alternatives to conventionally grown crops from teh mainland as well as healing our aina. Lastly, this system can be an invaluble teaching tool for students to learn about sustainability, a modern working ahupuaa, and to develop a curriculum that is relevant to real world applications.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Puu Kukui Watershed Preserve: Provides employment to vulnerable populations and education opportunities based in cultural stewardship and watershed protection. These programs demonstrate the connectivity between the natural world and the Hawaiian perspective of alohaaina (ove and stewardship for land). Puu Kukui Watershed Preserve is an excellent resource for environmental education and provides a multitude of hands on learning spaces where humana (learners) can see, touch, and be emersed in ecosystem processes first hand. This intac ahupuaa and larger moku complex showcases the dynamic interactions of different ecosystems within ahupuaa, as well as potential impacts that global warming may have on a community.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01633262
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0771616
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0861646
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01633262
IRS990ScheduleA/TotalSupportAmt01633262
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0713656
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010335
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0723991
IRS990ScheduleD/ExpensesIncurredEnforcementAmt00
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt01
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/StaffHoursSpentEnforcementCnt01000.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The company does not capitalize the value of conservation easements in its financial statements due to their nature as restrictions rather than ownership interests.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt II, Line 9
IRS990ScheduleD/TotalAcreageCnt0791.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0713656
IRS990ScheduleD/TotalEasementsCnt01
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Excutive Director reviewed and signed the return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Livestock Feed 67356. 67356. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank Fees 378. 378. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Fuel 17207. 17207. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Helicopter Rental 26935. 26935. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Contractors 129408. 83808. 45600. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Base yard expenses 464. 464. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Cost of Food Sold 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Job Supplies 162943. 162943. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Meals & Entertainment 2679. 2679. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Cost of Wholesale Food 46405. 46405. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Refreshments to volunteers 2739. 2739. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Shipping & Freight 67. 67. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Supplies & Materials 40140. 40140. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Taxes & Licenses 842. 842. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Other Expense 2751. 2751. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Uniforms 7189. 7189. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Utilities 26964. 26964. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0882964
IRS990/TotalAssetsEOYAmt01309449
IRS990/TotalAssetsGrp/BOYAmt0882964
IRS990/TotalAssetsGrp/EOYAmt01309449
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02381935
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0114697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01779088
IRS990/TotalFunctionalExpensesGrp/TotalAmt01893785
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077264
IRS990/TotalLiabilitiesEOYAmt040170
IRS990/TotalLiabilitiesGrp/BOYAmt077264
IRS990/TotalLiabilitiesGrp/EOYAmt040170
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0805700
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01269279
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01779088
IRS990/TotalProgramServiceRevenueAmt06992
IRS990/TotalReportableCompFromOrgAmt0225001
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06992
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02388927
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0882964
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01309449
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt055092
IRS990/TravelGrp/ProgramServicesAmt07625
IRS990/TravelGrp/TotalAmt062717
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0-901
IRS990/USAddress/AddressLine1Txt02465 Waipua St
IRS990/USAddress/CityNm0Paia
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096779
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,309,449
Liabilities
$40,170
Net assets
$1,269,279
Revenue
$2,388,927
Expenses
$1,893,785
Net income
$495,142
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.89$0.27$1.15$1.72$1.88$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.04$1.27$2.39$1.89$0.50
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.08$0.81$1.77$2.32$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.31$0.99$1.84$2.04$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.04$1.19$1.47$0.72$0.75
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.01$0.44$0.57$0.14$0.43