Civic Intelligence

North East Panhandle Substance Abuse

990 • Fiscal year 2020 • EIN 47-0734376

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 09, 2020

PO Box 428 305 Foch StreetGordon, NE 69343

(308) 282-1101

Siviq Scores

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

Liabilities / Assets

78th percentile

0.15x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.19x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

21st percentile

-20%

Higher net margin than 21% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

39th percentile

-1.4%

Faster asset growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

42nd percentile

-23%

Faster revenue growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$496,287

Down $7,133 (-1.4%) from 2019

Net Assets

Down

$421,608

Down $80,620 (-16%) from 2019

Liabilities

Up

$74,679

Up $73,487 (+6165%) from 2019

Revenue

Down

$395,380

Down $117,731 (-23%) from 2019

Expenses

Down

$476,000

Down $57,721 (-11%) from 2019

Net Income

Down

-$80,620

Down $60,010 (-291%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $678,547Liabilities 2011: $0Net Assets 2011: $678,5472011Assets 2012: $636,442Liabilities 2012: $0Net Assets 2012: $636,4522012Assets 2013: $670,648Liabilities 2013: $0Net Assets 2013: $670,6482013Assets 2014: $667,458Liabilities 2014: $0Net Assets 2014: $667,4582014Assets 2015: $611,945Liabilities 2015: $16,031Net Assets 2015: $595,9142015Assets 2016: $494,007Liabilities 2016: $0Net Assets 2016: $494,0072016Assets 2017: $488,093Liabilities 2017: $11,107Net Assets 2017: $476,9862017Assets 2018: $524,232Liabilities 2018: $1,394Net Assets 2018: $522,8382018Assets 2019: $503,420Liabilities 2019: $1,192Net Assets 2019: $502,2282019Assets 2020: $496,287Liabilities 2020: $74,679Net Assets 2020: $421,6082020Assets 2021: $507,020Liabilities 2021: $1,079Net Assets 2021: $505,9412021Assets 2022: $347,571Liabilities 2022: $1,038Net Assets 2022: $346,5332022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2020

Assets$496,287
Liabilities$74,679
Net Assets$421,608

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $756,015Expenses 2011: $661,157Net Income 2011: $94,8582011Revenue 2012: $645,726Expenses 2012: $687,821Net Income 2012: -$42,0952012Revenue 2013: $695,096Expenses 2013: $660,900Net Income 2013: $34,1962013Revenue 2014: $587,805Expenses 2014: $590,995Net Income 2014: -$3,1902014Revenue 2015: $425,457Expenses 2015: $497,001Net Income 2015: -$71,5442015Revenue 2016: $458,361Expenses 2016: $560,268Net Income 2016: -$101,9072016Revenue 2017: $575,901Expenses 2017: $592,922Net Income 2017: -$17,0212017Revenue 2018: $577,700Expenses 2018: $531,848Net Income 2018: $45,8522018Revenue 2019: $513,111Expenses 2019: $533,721Net Income 2019: -$20,6102019Revenue 2020: $395,380Expenses 2020: $476,000Net Income 2020: -$80,6202020Revenue 2021: $568,532Expenses 2021: $484,199Net Income 2021: $84,3332021Revenue 2022: $284,702Expenses 2022: $444,110Net Income 2022: -$159,4082022Revenue 2023: $171,924Expenses 2023: $412,804Net Income 2023: -$240,8802023

Highlighted filing

2020

Revenue$395,380
Expenses$476,000
Net Income-$80,620
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 9, 2020
Return Version
2019v5.0
Gross Receipts
$395,380
Mission and Program Overview

Mission

The mission of nepsac is to provide quality substance abuse services to native americans and the people of the nebraska panhandle and surrounding areas. In offering effective, culturally sensitive services, we strive to improve the dignity of life with measurable results.

To provide quality substance abuse services to native americans and the people of the nebraska panhandle and surrounding areas.in offering effective, culturally sensitive services, we strive to improve the dignity of life with measurable results.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$196,833$180,145▼ $16,688
Cash and Non-Interest-Bearing Accounts$102,895$139,646▲ $36,751
Savings and Temporary Cash Investments$133,207$133,390▲ $183
Accounts Receivable$70,485$43,106▼ $27,379
Total Assets$503,420$496,287▼ $7,133
Liabilities
Other Liabilities-$73,612-
Accounts Payable and Accrued Expenses$1,192$1,067▼ $125
Total Liabilities$1,192$74,679▲ $73,487
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$502,228$421,608▼ $80,620
Total Net Assets Fund Balance$502,228$421,608▼ $80,620
Total Liabilities and Net Assets / Fund Balance$503,420$496,287▼ $7,133

Asset Categories

AssetBook ValueDepreciationBasis
Land$15,000-$15,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jay VossPresident
Jeffery BrewerDirector
Rev Paul SmithDirector
Cassie BanksSec-treasure
Sherry RetzlaffVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$385,930
Program Service Revenue
$416
Investment Income
$183
Other Revenue
$8,851
Change in Net Assets
$-80,620

Audited Revenue Reconciliation

Revenue per Audited Statements
$395,380
Total Revenue per Audited Statements
$395,380
Total Revenue per Form 990
$395,380
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$363,033
Other Expenses$112,967
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$191,797$8,109-$199,906
Current Officers, Directors, Trustees, and Key Employees$109,953$25,374-$135,327
Occupancy$24,265$5,102-$29,367
Payroll Taxes$25,859$1,941-$27,800
Insurance$20,747$4,766-$25,513
Depreciation Depletion$12,516$4,172-$16,688
Office Expenses$11,768$3,666-$15,434
Travel$5,402$1,137-$6,539
Fees for Services Other$3,588$1,117-$4,705
Other Expenses$1,107$1,194-$1,107
All Other Expenses$891$34-$925
Total Functional Expenses$419,388$56,612$0$476,000

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$476,000
Expenses per Audited Statements$475,445
Total Expenses per Audited Statements$475,445
Expenses Not Reported on Financial Statements$555
Other Expense Adjustments$555
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
Sba Covid Loan Payable$73,612
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
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

Executive director receives form 990 for review before it's filed. It is open to board review.

Form 990, Page 6, Part VI, Line 12C

The agency is a small organization, and has five members on the board, all from the small surrounding community. Each of the board members and the director(who is at the facility each work day) can monitor agencies activi ties by visiting the premises, and interviewing staff.

Form 990, Page 6, Part VI, Line 15A

Board approves the executive director's annual compensation during the bud get preparation. Board performs annual review of director.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
North East Panhandle Substance
EIN
47-0734376
Phone
3082821101
Address
PO BOX 428 305 FOCH STREET, GORDON, NE 69343

Signing Officer

Name
Victor Gehrig
Title
Executive Director
Phone
3082821101
Signed
2020-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor Gehrig
Formed
1990
Legal Domicile
Ne
Voting Board Members
5
Independent Board Members
5
Employees
13
Volunteers
5

Preparer

Firm
Dietrich & Sautter Cpas Pc
Address
PO BOX 447, ALLIANCE, NE 69301-0447
Preparer
Kristy Dietrich CPA
Phone
3087625050
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of nepsac is to provide quality substance abuse services to native americans and the people of the nebraska panhandle and surrounding areas. In offering effective, culturally sensitive services, we strive to improve the dignity of life with measurable results.

Form 990, Page 1, Part I, Line 6

Volunteers are the members of the board of directors. They are not compensated.

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

Nepsac maintains a residential facility in gordon, nebraska where it offers detox services for drug and alcohol users, counseling services and short- term residential lodging and meals for impacted individuals entering the substance abuse program. It primarily serves native americans, but is open to all area residents.

Form 990, Part XI, Line 9

Book / tax depreciation difference 555

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 555

Raw XML Appendix367 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0425245
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02443416
IRS990ScheduleA/TotalSupportAmt02452107
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt07851
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0151
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0151
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0123
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt08276
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0555
IRS990ScheduleD/ExpensesSubtotalAmt0475445
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/OtherExpensesNotIncludedAmt0555
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt073612
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA COVID LOAN PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0395380
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 555
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015000
IRS990ScheduleD/TotalExpensesPerForm990Amt0476000
IRS990ScheduleD/TotalLiabilityAmt073612
IRS990ScheduleD/TotalRevenuePerForm990Amt0395380
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0395380
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0475445
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF NEPSAC IS TO PROVIDE QUALITY SUBSTANCE ABUSE SERVICES TO NATIVE AMERICANS AND THE PEOPLE OF THE NEBRASKA PANHANDLE AND SURROUNDING AREAS. IN OFFERING EFFECTIVE, CULTURALLY SENSITIVE SERVICES, WE STRIVE TO IMPROVE THE DIGNITY OF LIFE WITH MEASURABLE RESULTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ARE THE MEMBERS OF THE BOARD OF DIRECTORS. THEY ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEPSAC MAINTAINS A RESIDENTIAL FACILITY IN GORDON, NEBRASKA WHERE IT OFFERS DETOX SERVICES FOR DRUG AND ALCOHOL USERS, COUNSELING SERVICES AND SHORT- TERM RESIDENTIAL LODGING AND MEALS FOR IMPACTED INDIVIDUALS ENTERING THE SUBSTANCE ABUSE PROGRAM. IT PRIMARILY SERVES NATIVE AMERICANS, BUT IS OPEN TO ALL AREA RESIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR RECEIVES FORM 990 FOR REVIEW BEFORE IT'S FILED. IT IS OPEN TO BOARD REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AGENCY IS A SMALL ORGANIZATION, AND HAS FIVE MEMBERS ON THE BOARD, ALL FROM THE SMALL SURROUNDING COMMUNITY. EACH OF THE BOARD MEMBERS AND THE DIRECTOR(WHO IS AT THE FACILITY EACH WORK DAY) CAN MONITOR AGENCIES ACTIVI TIES BY VISITING THE PREMISES, AND INTERVIEWING STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD APPROVES THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION DURING THE BUD GET PREPARATION. BOARD PERFORMS ANNUAL REVIEW OF DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE 555
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0503420
IRS990/TotalAssetsEOYAmt0496287
IRS990/TotalAssetsGrp/BOYAmt0503420
IRS990/TotalAssetsGrp/EOYAmt0496287
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0385930
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056612
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0419388
IRS990/TotalFunctionalExpensesGrp/TotalAmt0476000
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01192
IRS990/TotalLiabilitiesEOYAmt074679
IRS990/TotalLiabilitiesGrp/BOYAmt01192
IRS990/TotalLiabilitiesGrp/EOYAmt074679
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0502228
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0421608
IRS990/TotalProgramServiceExpensesAmt0419388
IRS990/TotalProgramServiceRevenueAmt0416
IRS990/TotalRevenueGrp/ExclusionAmt08851
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0599
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0395380
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0503420
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0496287
IRS990/TravelGrp/ManagementAndGeneralAmt01137
IRS990/TravelGrp/ProgramServicesAmt05402
IRS990/TravelGrp/TotalAmt06539
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0305 FOCH STREET
IRS990/USAddress/CityNm0GORDON
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd069343
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.NEPSACGORDON.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICTOR GEHRIG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIR.
ReturnHeader/BusinessOfficerGrp/PhoneNum03082821101
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH EAST PANHANDLE SUBSTANCE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ABUSE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0470734376
ReturnHeader/Filer/PhoneNum03082821101
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 428 305 FOCH STREET
ReturnHeader/Filer/USAddress/CityNm0GORDON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd069343
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205229621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIETRICH & SAUTTER CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 447
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALLIANCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0693010447
ReturnHeader/PreparerPersonGrp/PhoneNum03087625050
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTY DIETRICH CPA
ReturnHeader/ReturnTs02021-05-17T20:35:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.72$4.13$2.41
2022Detailed filing. Detailed filing data is available for this year.$3.48$0.01$3.47$2.85$4.44$1.59
2021Detailed filing. Detailed filing data is available for this year.$5.07$0.01$5.06$5.69$4.84$0.84
2020Detailed filing. Detailed filing data is available for this year.$4.96$0.75$4.22$3.95$4.76$0.81
2019Detailed filing. Detailed filing data is available for this year.$5.03$0.01$5.02$5.13$5.34$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.24$0.01$5.23$5.78$5.32$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.88$0.11$4.77$5.76$5.93$0.17
2016Summary only. Only limited summary data is available for this year.$4.94$0.00$4.94$4.58$5.60$1.02
2015Detailed filing. Detailed filing data is available for this year.$6.12$0.16$5.96$4.25$4.97$0.72
2014Summary only. Only limited summary data is available for this year.$6.67$0.00$6.67$5.88$5.91$0.03
2013Summary only. Only limited summary data is available for this year.$6.71$0.00$6.71$6.95$6.61$0.34
2012Summary only. Only limited summary data is available for this year.$6.36$0.00$6.36$6.46$6.88$0.42
2011Summary only. Only limited summary data is available for this year.$6.79$0.00$6.79$7.56$6.61$0.95