Civic Intelligence

Giissues Inc.

990EZ • Fiscal year 2017 • EIN 45-5421200

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 26, 2018

Organization ProfileN/A
16847 Colven RoadGranada Hills, CA 91344-1855

(818) 360-2708

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

6th percentile

-68%

Higher net margin than 6% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

29th percentile

-9.5%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-24%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$37,091

Down $3,888 (-9.5%) from 2016

Net Assets

Down

$37,091

Down $3,888 (-9.5%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin6th percentile

Revenue

Down

$5,759

Down $1,795 (-24%) from 2016

Expenses

Up

$9,647

Up $3,099 (+47%) from 2016

Net Income

Down

-$3,888

Down $4,894 (-486%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$60K$40K$20K$0Assets 2012: $23,630Liabilities 2012: $1502012Assets 2013: $49,401Liabilities 2013: $02013Assets 2014: $47,707Liabilities 2014: $0Net Assets 2014: $47,7072014Assets 2015: $39,973Liabilities 2015: $0Net Assets 2015: $39,9732015Assets 2016: $40,979Liabilities 2016: $0Net Assets 2016: $40,9792016Assets 2017: $37,091Liabilities 2017: $0Net Assets 2017: $37,0912017Assets 2018: $34,242Liabilities 2018: $0Net Assets 2018: $34,2422018Assets 2019: $31,277Liabilities 2019: $0Net Assets 2019: $31,2772019Assets 2020: $29,920Liabilities 2020: $0Net Assets 2020: $29,9202020Assets 2021: $31,219Liabilities 2021: $0Net Assets 2021: $31,2192021Assets 2022: $28,237Liabilities 2022: $0Net Assets 2022: $28,2372022Assets 2023: $24,804Liabilities 2023: $0Net Assets 2023: $24,8042023Assets 2024: $21,307Liabilities 2024: $0Net Assets 2024: $21,3072024

Highlighted filing

2017

Assets$37,091
Liabilities$0
Net Assets$37,091
Open 2017 Filing

Operations Trend

Revenue Growth21st percentile

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

$40K$20K$0-$20KRevenue 2012: $23,500Expenses 2012: $20Net Income 2012: $23,4802012Revenue 2013: $34,471Expenses 2013: $8,550Net Income 2013: $25,9212013Revenue 2014: $10,932Expenses 2014: $12,626Net Income 2014: -$1,6942014Revenue 2015: $5,332Expenses 2015: $13,066Net Income 2015: -$7,7342015Revenue 2016: $7,554Expenses 2016: $6,548Net Income 2016: $1,0062016Revenue 2017: $5,759Expenses 2017: $9,647Net Income 2017: -$3,8882017Revenue 2018: $6,046Expenses 2018: $8,895Net Income 2018: -$2,8492018Revenue 2019: $8,571Expenses 2019: $11,536Net Income 2019: -$2,9652019Revenue 2020: $6,160Expenses 2020: $7,517Net Income 2020: -$1,3572020Revenue 2021: $7,100Expenses 2021: $5,801Net Income 2021: $1,2992021Revenue 2022: $10,400Expenses 2022: $13,382Net Income 2022: -$2,9822022Revenue 2023: $5,500Expenses 2023: $8,933Net Income 2023: -$3,4332023Revenue 2024: $8,860Expenses 2024: $12,357Net Income 2024: -$3,4972024

Highlighted filing

2017

Revenue$5,759
Expenses$9,647
Net Income-$3,888
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 26, 2018
Return Version
2017v2.2
Gross Receipts
$5,759
Mission and Program Overview

Mission

To conduct various medical research and educational projects; specifically, to support the dissemination of evidence-based medicine, particularly in gastroenterology.

Program Services

DescriptionGrantsExpenses
CONDUCTED RESEARCH IN EVIDENCE-BASED GASTROENTEROLOGICAL MEDICINE. PUBLISHED NUMEROUS ARTICLES FOR PEER-REVIEW IN PROFESSIONAL JOURNALS; ATTENDED MEETINGS OF RECOGNIZED PREMIER ORGANIZATION OF EVIDENCE-BASED MEDICINE$0$2,950
ATTENDED AND PARTICIPATED IN DISCUSSIONS RELATED TO EVIDENCE-BASED MEDICINE SPECIFICALLY AS REGARDING TO DISEASES OF THE LIVER AND BILIARY TRACT.$0$2,387
APPOINTED BY STATE OF CALIFORNIA TO MEMBERSHIP OF MEDICAL EVIDENCE EVALUATION ADVISORY COMMITTEE.$0$334
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RONALD L KORETZPresident-$0--
GLENN E MATHISENVice President-$0--
STANLEY K DEASecretary And CFO-$0--
Filing and Contact Details

Filer

Filer Name
Giissues Inc
EIN
45-5421200
Phone
8183602708
Address
16847 COLVEN ROAD, GRANADA HILLS, CA 91344-1855

Signing Officer

Name
Ronald L Koretz Md
Title
President
Phone
8183602708
Signed
2018-04-26
Discuss with paid preparer
Yes

Preparer

Firm
De Long Stanislawski & Co
Address
5959 TOPANGA CANYON BLVD SUITE 350, WOODLAND HILLS, CA 91367
Preparer
Rj Stanislawski
Phone
8188883030
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: professional dues, licenses and subscriptions. Amount: 3,178. Description: travel. Amount: 5,609. Description: 2018 abstract fee. Amount: 60. Total to form 990-ez, line 16: 8,847.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: replacement checks receivable. Beg. Of year amount: 826. End of year amount: 413.”

Raw XML Appendix157 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RONALD L KORETZ MD
IRS990EZ/BooksInCareOfDetail/PhoneNum08183602708
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt016847 COLVEN ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GRANADA HILLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0913441855
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040153
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt036678
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-3888
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0800
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt040979
IRS990EZ/Form990TotalAssetsGrp/EOYAmt037091
IRS990EZ/GrossReceiptsAmt05759
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt040979
IRS990EZ/NetAssetsOrFundBalancesEOYAmt037091
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt040979
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt037091
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RONALD L KORETZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GLENN E MATHISEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STANLEY K DEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY AND CFO
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0826
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0413
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt08847
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO CONDUCT VARIOUS MEDICAL RESEARCH AND EDUCATIONAL PROJECTS; SPECIFICALLY, TO SUPPORT THE DISSEMINATION OF EVIDENCE-BASED MEDICINE, PARTICULARLY IN GASTROENTEROLOGY.
IRS990EZ/ProgramServiceRevenueAmt05759
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONDUCTED RESEARCH IN EVIDENCE-BASED GASTROENTEROLOGICAL MEDICINE. PUBLISHED NUMEROUS ARTICLES FOR PEER-REVIEW IN PROFESSIONAL JOURNALS; ATTENDED MEETINGS OF RECOGNIZED PREMIER ORGANIZATION OF EVIDENCE-BASED MEDICINE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ATTENDED AND PARTICIPATED IN DISCUSSIONS RELATED TO EVIDENCE-BASED MEDICINE SPECIFICALLY AS REGARDING TO DISEASES OF THE LIVER AND BILIARY TRACT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2APPOINTED BY STATE OF CALIFORNIA TO MEMBERSHIP OF MEDICAL EVIDENCE EVALUATION ADVISORY COMMITTEE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02950
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12387
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2334
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt09647
IRS990EZ/TotalProgramServiceExpensesAmt05671
IRS990EZ/TotalRevenueAmt05759
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt08
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt07546
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt05332
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt010932
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt034471
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt058281
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt058289
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt07554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05332
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt010932
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt034471
IRS990ScheduleA/Total509Grp/TotalAmt058289
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt07554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt05332
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt010932
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt034471
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt058289
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: PROFESSIONAL DUES, LICENSES AND SUBSCRIPTIONS. AMOUNT: 3,178. DESCRIPTION: TRAVEL. AMOUNT: 5,609. DESCRIPTION: 2018 ABSTRACT FEE. AMOUNT: 60. TOTAL TO FORM 990-EZ, LINE 16: 8,847.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: REPLACEMENT CHECKS RECEIVABLE. BEG. OF YEAR AMOUNT: 826. END OF YEAR AMOUNT: 413.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD L KORETZ MD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08183602708
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GIISSUES INC
ReturnHeader/Filer/BusinessNameControlTxt0GIIS
ReturnHeader/Filer/EIN0455421200
ReturnHeader/Filer/PhoneNum08183602708
ReturnHeader/Filer/USAddress/AddressLine1Txt016847 COLVEN ROAD
ReturnHeader/Filer/USAddress/CityNm0GRANADA HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0913441855
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00EB4CE1ACD44DB279B6C2D9A8476B20948576B96
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06410079965079D3074AAD5C60F569B728853E432
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.182.56.62
ReturnHeader/FilingSecurityInformation/IPDt02018-04-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:19:13
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821436890
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DE LONG STANISLAWSKI & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05959 TOPANGA CANYON BLVD SUITE 350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODLAND HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091367
ReturnHeader/PreparerPersonGrp/PhoneNum08188883030
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RJ STANISLAWSKI
ReturnHeader/ReturnTs02018-05-08T13:19:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,091
Liabilities
$0
Net assets
$37,091
Revenue
$5,759
Expenses
$9,647
Net income
-$3,888
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.3$0.00$21.3$8.86$12.4$3.50
2023Detailed filing. Detailed filing data is available for this year.$24.8$0.00$24.8$5.50$8.93$3.43
2022Detailed filing. Detailed filing data is available for this year.$28.2$0.00$28.2$10.4$13.4$2.98
2021Detailed filing. Detailed filing data is available for this year.$31.2$0.00$31.2$7.10$5.80$1.30
2020Detailed filing. Detailed filing data is available for this year.$29.9$0.00$29.9$6.16$7.52$1.36
2019Detailed filing. Detailed filing data is available for this year.$31.3$0.00$31.3$8.57$11.5$2.97
2018Detailed filing. Detailed filing data is available for this year.$34.2$0.00$34.2$6.05$8.90$2.85
2017Detailed filing. Detailed filing data is available for this year.$37.1$0.00$37.1$5.76$9.65$3.89
2016Detailed filing. Detailed filing data is available for this year.$41.0$0.00$41.0$7.55$6.55$1.01
2015Detailed filing. Detailed filing data is available for this year.$40.0$0.00$40.0$5.33$13.1$7.73
2014Detailed filing. Detailed filing data is available for this year.$47.7$0.00$47.7$10.9$12.6$1.69
2013Summary only. Only limited summary data is available for this year.$49.4$0.00$34.5$8.55$25.9
2012Summary only. Only limited summary data is available for this year.$23.6$0.15$23.5$0.02$23.5