Civic Intelligence

Milford District Free Public Library Commission

990 • Fiscal year 2016 • EIN 51-0099181

Jul 01, 2015 to Jun 30, 2016 • Filed on Sep 19, 2016

11 SE Front StMilford, DE 19963

(302) 422-8996

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

6th percentile

0.00x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

25th percentile

$59,389

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

28th percentile

-2.7%

Faster asset growth than 28% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-12%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$5,253,552

Down $148,181 (-2.7%) from 2015

Net Assets

Down

$5,253,552

Down $148,181 (-2.7%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$626,633

Down $81,471 (-12%) from 2015

Expenses

Down

$774,814

Down $5,795 (-0.7%) from 2015

Net Income

Down

-$148,181

Down $75,676 (-104%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $5,353,591Liabilities 2011: $8Net Assets 2011: $5,353,5832011Assets 2012: $5,483,986Liabilities 2012: $0Net Assets 2012: $5,483,9862012Assets 2013: $5,444,800Liabilities 2013: $0Net Assets 2013: $5,444,8002013Assets 2014: $5,474,238Liabilities 2014: $0Net Assets 2014: $5,474,2382014Assets 2015: $5,401,733Liabilities 2015: $0Net Assets 2015: $5,401,7332015Assets 2016: $5,253,552Liabilities 2016: $0Net Assets 2016: $5,253,5522016Assets 2017: $5,140,282Liabilities 2017: $1,095Net Assets 2017: $5,139,1872017Assets 2018: $4,870,359Liabilities 2018: $750Net Assets 2018: $4,869,6092018Assets 2019: $4,668,160Liabilities 2019: $750Net Assets 2019: $4,667,4102019Assets 2020: $4,539,584Liabilities 2020: $750Net Assets 2020: $4,538,8342020Assets 2021: $4,545,662Liabilities 2021: $750Net Assets 2021: $4,544,9122021Assets 2022: $4,245,694Liabilities 2022: $0Net Assets 2022: $4,245,6942022Assets 2023: $4,417,789Liabilities 2023: $0Net Assets 2023: $4,417,7892023Assets 2024: $4,728,169Liabilities 2024: $0Net Assets 2024: $4,728,1692024Assets 2025: $5,006,141Liabilities 2025: $0Net Assets 2025: $5,006,1412025

Highlighted filing

2016

Assets$5,253,552
Liabilities$0
Net Assets$5,253,552

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,163,441Expenses 2011: $680,536Net Income 2011: $482,9052011Expenses 2012: $740,0662012Revenue 2013: $710,630Expenses 2013: $749,816Net Income 2013: -$39,1862013Revenue 2014: $811,919Expenses 2014: $782,481Net Income 2014: $29,4382014Revenue 2015: $708,104Expenses 2015: $780,609Net Income 2015: -$72,5052015Revenue 2016: $626,633Expenses 2016: $774,814Net Income 2016: -$148,1812016Revenue 2017: $699,380Expenses 2017: $847,698Net Income 2017: -$148,3182017Revenue 2018: $634,698Expenses 2018: $931,249Net Income 2018: -$296,5512018Revenue 2019: $674,465Expenses 2019: $890,966Net Income 2019: -$216,5012019Revenue 2020: $815,900Expenses 2020: $934,665Net Income 2020: -$118,7652020Revenue 2021: $748,627Expenses 2021: $911,135Net Income 2021: -$162,5082021Revenue 2022: $876,759Expenses 2022: $1,047,557Net Income 2022: -$170,7982022Revenue 2023: $1,096,412Expenses 2023: $1,031,794Net Income 2023: $64,6182023Revenue 2024: $1,183,624Expenses 2024: $955,571Net Income 2024: $228,0532024Revenue 2025: $1,219,658Expenses 2025: $941,686Net Income 2025: $277,9722025

Highlighted filing

2016

Revenue$626,633
Expenses$774,814
Net Income-$148,181
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Sep 19, 2016
Return Version
2015v2.1
Gross Receipts
$628,670
Mission and Program Overview

Mission

Library services for residents of Milford School District, Kent & Sussex Counties including provide access and guidance to information and materials to fulfill edcuational, informational, recreational and cultural needs.

Library services residents of milford school district provide access and guidance to information and materials to fulfill educational, informational, recreational and cultural needs of the residents on the milford school district and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,308,677$4,173,530▼ $135,147
Savings and Temporary Cash Investments$505,761$474,236▼ $31,525
Investments Program Related$464,596$447,829▼ $16,767
Cash and Non-Interest-Bearing Accounts$122,699$157,957▲ $35,258
Total Assets$5,401,733$5,253,552▼ $148,181
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$5,401,733$5,253,552▼ $148,181
Total Net Assets Fund Balance$5,401,733$5,253,552▼ $148,181
Total Liabilities and Net Assets / Fund Balance$5,401,733$5,253,552▼ $148,181

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$447,829--
Buildings$3,693,133$1,273,061-
Land$374,860--
Equipment$105,537$315,523-
Leasehold Improvements-$300,204-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
S Kay HudsonExec DirectorFT$59,389$59,389

Board Members and Trustees

NameTitle
Lois StudtePresident
Denise BakerDirector
Jo WoodSecretary
Ray LynchTreasurer
Peggy ReillyV Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$528,236
Program Service Revenue
$99,215
Investment Income
$-7,781
Other Revenue
$6,963
All Other Contributions
$20,292
Change in Net Assets
$-148,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$413,738
Salaries, Compensation, and Employee Benefits$355,776
Grants and Similar Amounts Paid$5,300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$245,926$0$0$245,926
Depreciation Depletion$167,878$0$0$167,878
Occupancy$125,479$0$0$125,479
Current Officers, Directors, Trustees, and Key Employees$0$59,389$0$59,389
Payroll Taxes$18,814$4,543$0$23,357
Office Expenses$21,954$0$0$21,954
Other Employee Benefits$17,782$3,285$0$21,067
Insurance$11,352$0$0$11,352
Pension Plan Contributions$3,661$2,376$0$6,037
Fees for Service Investment Mgmnt Fees$0$5,716$0$5,716
Grants to Domestic Individuals$5,300--$5,300
Other Expenses$4,588$0$0$4,588
Fees for Services Accounting$0$4,200$0$4,200
Conferences and Meetings$1,945$0$0$1,945
Advertising$140$0$0$140
Total Functional Expenses$695,305$79,509$0$774,814
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
Yes
Audit committee
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Milford District Free Public Library Commission
EIN
51-0099181
Phone
3024228996
Address
11 SE FRONT ST, MILFORD, DE 19963

Signing Officer

Name
Sandra Kay Hudson
Title
Director
Phone
3024228996
Signed
2016-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Kay Hudson
Formed
1920
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
19
Volunteers
35

Preparer

Firm
Sandra S Gulledge CPA PA
Address
19 N Walnut St, Milford, DE 19963
Preparer
Sandra S Gulledge
Phone
3024225005
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The executive director reviews the return and presents to the board.

Pt VI, Line 15B

The board approves all salaries during the budget process

Pt XII, Line 2C

The accountant is selected by sussex county government

Pt VI, Line 8A

Minutes are maintained by the recording secretary and kept at the office

Pt VI, Line 8B

Any committee meeting minutes are maintained at office

Pt VI, Line 15A

Salaries are approved as part of the budget process

Pt VI, Line 19

All governing documents are available upon written request to the director of the library

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: PROGRAM REVENUE 2011: 115027. 2012: 87078. 2013: 75626. 2014: 144070. 2015: 99215. Description: 990T HEALTH INS REIMB 2013: 2423. 2014: 3646.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt020292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt022564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0173293
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt081500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0237475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0535124
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01219
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017076
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt078371
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt057130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt056750
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0210546
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt099215
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0147716
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt078049
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt087078
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0115027
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0527085
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.80230
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.82070
IRS990ScheduleA/PublicSupportTotal170Amt02993627
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0507944
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0522278
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0482206
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0484862
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0461213
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02458503
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0528236
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0544842
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0655499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0566362
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0698688
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02993627
IRS990ScheduleA/TotalSupportAmt03731258
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/BuildingsGrp/BookValueAmt03693133
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01273061
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt04966194
IRS990ScheduleD/EquipmentGrp/BookValueAmt0105537
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0315523
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0421060
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0447829
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0COMMUNITY FOUNDATION
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/LandGrp/BookValueAmt0374860
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0374860
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0300204
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0300204
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04173530
IRS990ScheduleD/TotalBookValueProgramRltdAmt0447829
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05300
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CHRISTMAS TREE EXTRAVAGANZA
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0MARK WOLFE RECIPIENT OF $5100
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1GIFT CARD FOR $200 TO DAUGHTER
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, col (b)
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, col (b)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE RETURN AND PRESENTS TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD APPROVES ALL SALARIES DURING THE BUDGET PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ACCOUNTANT IS SELECTED BY SUSSEX COUNTY GOVERNMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MINUTES ARE MAINTAINED BY THE RECORDING SECRETARY AND KEPT AT THE OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY COMMITTEE MEETING MINUTES ARE MAINTAINED AT OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES ARE APPROVED AS PART OF THE BUDGET PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE DIRECTOR OF THE LIBRARY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05401733
IRS990/TotalAssetsEOYAmt05253552
IRS990/TotalAssetsGrp/BOYAmt05401733
IRS990/TotalAssetsGrp/EOYAmt05253552
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0528236
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079509
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0695305
IRS990/TotalFunctionalExpensesGrp/TotalAmt0774814
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05401733
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05253552
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt05995
IRS990/TotalProgramServiceExpensesAmt0695305
IRS990/TotalProgramServiceRevenueAmt099215
IRS990/TotalReportableCompFromOrgAmt059389
IRS990/TotalRevenueGrp/ExclusionAmt0-818
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt098520
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0626633
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05401733
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05253552
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.01$0.00$5.01$1.22$0.94$0.28
2024Detailed filing. Detailed filing data is available for this year.$4.73$0.00$4.73$1.18$0.96$0.23
2023Detailed filing. Detailed filing data is available for this year.$4.42$0.00$4.42$1.10$1.03$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.25$0.00$4.25$0.88$1.05$0.17
2021Detailed filing. Detailed filing data is available for this year.$4.55$0.00$4.54$0.75$0.91$0.16
2020Detailed filing. Detailed filing data is available for this year.$4.54$0.00$4.54$0.82$0.93$0.12
2019Detailed filing. Detailed filing data is available for this year.$4.67$0.00$4.67$0.67$0.89$0.22
2018Detailed filing. Detailed filing data is available for this year.$4.87$0.00$4.87$0.63$0.93$0.30
2017Detailed filing. Detailed filing data is available for this year.$5.14$0.00$5.14$0.70$0.85$0.15
2016Detailed filing. Detailed filing data is available for this year.$5.25$0.00$5.25$0.63$0.77$0.15
2015Detailed filing. Detailed filing data is available for this year.$5.40$0.00$5.40$0.71$0.78$0.07
2014Summary only. Only limited summary data is available for this year.$5.47$0.00$5.47$0.81$0.78$0.03
2013Summary only. Only limited summary data is available for this year.$5.44$0.00$5.44$0.71$0.75$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$0.00$5.48$0.74
2011Summary only. Only limited summary data is available for this year.$5.35$0.00$5.35$1.16$0.68$0.48