Civic Intelligence

International Association of Fire Fighters

990 • Fiscal year 2020 • EIN 51-0190341

Jun 01, 2019 to May 31, 2020 • Filed on Apr 06, 2021

9 SW Pack Square Suite 203Asheville, NC 28801

(828) 236-1923

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

5th percentile

-48%

Higher net margin than 5% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

77th percentile

$9,717

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

12th percentile

-13%

Faster asset growth than 12% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

93rd percentile

26%

Faster revenue growth than 93% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$468,700

Down $71,307 (-13%) from 2019

Net Assets

Down

$467,058

Down $65,225 (-12%) from 2019

Liabilities

Down

$1,642

Down $6,082 (-79%) from 2019

Revenue

Up

$137,256

Up $28,685 (+26%) from 2019

Expenses

Up

$202,481

Up $21,736 (+12%) from 2019

Net Income

Up

-$65,225

Up $6,949 (+9.6%) 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: $486,529Liabilities 2011: $582Net Assets 2011: $485,9472011Assets 2012: $471,067Liabilities 2012: $4,421Net Assets 2012: $466,6462012Assets 2013: $495,857Liabilities 2013: $1,388Net Assets 2013: $494,4692013Assets 2014: $494,108Liabilities 2014: $845Net Assets 2014: $493,2632014Assets 2015: $489,515Liabilities 2015: $1,872Net Assets 2015: $487,6432015Assets 2016: $481,269Liabilities 2016: $2,839Net Assets 2016: $478,4302016Assets 2017: $483,008Liabilities 2017: $5,624Net Assets 2017: $477,3842017Assets 2018: $607,555Liabilities 2018: $3,098Net Assets 2018: $604,4572018Assets 2019: $540,007Liabilities 2019: $7,724Net Assets 2019: $532,2832019Assets 2020: $468,700Liabilities 2020: $1,642Net Assets 2020: $467,0582020Assets 2021: $570,489Liabilities 2021: $5,891Net Assets 2021: $564,5982021Assets 2022: $492,646Liabilities 2022: $12,271Net Assets 2022: $480,3752022Assets 2024: $399,595Liabilities 2024: $0Net Assets 2024: $399,5952024

Highlighted filing

2020

Assets$468,700
Liabilities$1,642
Net Assets$467,058

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $147,2772011Expenses 2012: $171,7402012Expenses 2013: $131,4392013Revenue 2014: $124,700Expenses 2014: $125,906Net Income 2014: -$1,2062014Revenue 2015: $148,351Expenses 2015: $153,973Net Income 2015: -$5,6222015Revenue 2016: $141,625Expenses 2016: $150,839Net Income 2016: -$9,2142016Revenue 2017: $156,517Expenses 2017: $157,563Net Income 2017: -$1,0462017Revenue 2018: $281,678Expenses 2018: $154,605Net Income 2018: $127,0732018Revenue 2019: $108,571Expenses 2019: $180,745Net Income 2019: -$72,1742019Revenue 2020: $137,256Expenses 2020: $202,481Net Income 2020: -$65,2252020Revenue 2021: $269,044Expenses 2021: $171,504Net Income 2021: $97,5402021Revenue 2022: $91,728Expenses 2022: $175,951Net Income 2022: -$84,2232022Revenue 2024: $132,215Expenses 2024: $126,720Net Income 2024: $5,4952024

Highlighted filing

2020

Revenue$137,256
Expenses$202,481
Net Income-$65,225
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Apr 6, 2021
Return Version
2019v5.2
Gross Receipts
$235,657
Mission and Program Overview

Mission

Member services and promotion of fire safety in the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$532,283$467,058▼ $65,225
Land, Buildings, and Equipment, Net$432,936$430,618▼ $2,318
Savings and Temporary Cash Investments$94,812$23,143▼ $71,669
Inventories for Sale or Use$365$1,225▲ $860
Prepaid Expenses and Deferred Charges$410--
Cash and Non-Interest-Bearing Accounts$250$250→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$540,007$468,700▼ $71,307
Other Assets Total$11,234$13,464▲ $2,230
Liabilities
Accounts Payable and Accrued Expenses$6,329$1,450▼ $4,879
Other Liabilities$1,395$192▼ $1,203
Total Liabilities$7,724$1,642▼ $6,082
Net Assets / Fund Balance
Total Net Assets Fund Balance$532,283$467,058▼ $65,225
Total Liabilities and Net Assets / Fund Balance$540,007$468,700▼ $71,307

Asset Categories

AssetBook ValueDepreciationBasis
Land$387,904-$387,904
Buildings$41,820$17,772$59,592
Other Land Buildings$432$20,048$20,480
Equipment$462$8,718$9,180
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott MullinsPresidentPT$9,717$9,717
Matt BallanceSecretary-treasurerPT$6,000$6,000
Tj FortenberryVice PresidentPT$4,000$4,000

Board Members and Trustees

NameTitle
Dana TranthamExecutive Board
John EllisExecutive Board
Welcker TaylorExecutive Board
Revenue and Support

Revenue Composition

Contributions and Grants
$98,288
Program Service Revenue
$0
Investment Income
$39
Other Revenue
$38,929
All Other Contributions
$32,295
Change in Net Assets
$-65,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,570
Salaries, Compensation, and Employee Benefits$19,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$77,175
Occupancy---$25,242
Current Officers, Directors, Trustees, and Key Employees---$18,000
Travel---$11,593
Office Expenses---$7,007
Fees for Services Accounting---$5,317
Conferences and Meetings---$4,214
Other Expenses---$3,100
Depreciation Depletion---$2,318
Payroll Taxes---$1,736
Insurance---$1,308
All Other Expenses---$1,137
Advertising---$453
Total Functional Expenses$0$0$0$202,481
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$137,330
Fundraising Direct Expenses$98,401
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Firefighters Concerts$137,330$137,330$98,401$38,929
Total Events$137,330$137,330$98,401$38,929
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withheld$192
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The asheville firefighters association has members.

Form 990, Part VI, Section A, Line 7A

The asheville firefighters association has members that elect members of the governing body.

Form 990, Part VI, Section A, Line 7B

Members of the asheville firefighters association approve decisions.

Form 990, Part VI, Section B, Line 11B

The asheville firefighters association conducts an internal audit once the return is completed. A committee of 6 people review the basics of inflows and outflows and make specific inquiries. The international organization in dc provides a form that the affa completes and they review the numbers as well.

Form 990, Part VI, Section B, Line 12

The association's board of directors monitors conflicts of interest and an enforcement policy is in the process of being written, but has not yet been completed.

Form 990, Part VI, Section B, Line 15

In determining compensation, the association uses time valuation discussed at one meeting and then voted on at the following meeting.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Asheville Fire Fighters Association
EIN
51-0190341
Phone
8282361923
Address
9 SW PACK SQUARE SUITE 203, ASHEVILLE, NC 28801

Signing Officer

Name
Matt Ballance
Title
Treasurer/sec
Phone
8282361923
Signed
2021-04-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Mullins
Formed
1969
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
3
Employees
4
Volunteers
50

Preparer

Firm
Johnson Price Sprinkle Pa
Address
79 WOODFIN PLACE SUITE 300, ASHEVILLE, NC 28801
Preparer
Mickey R Dale
Phone
8282542374
Supplemental Narrative

Additional Explanations

Sched O

The asheville firefighters association has a committee of 6 people to assume responsiblity for oversight of the compilation of its financial statements and the selection of an independent accountant.

Sched O

The asheville firefighters association conducts an internal audit once the compiled financial statements are completed. A committee of 6 people review the basics of inflows and outflows and make specific inquiries.

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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/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASHEVILLE FIREFIGHTERS ASSOCIATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASHEVILLE FIREFIGHTERS ASSOCIATION HAS MEMBERS THAT ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ASHEVILLE FIREFIGHTERS ASSOCIATION APPROVE DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASHEVILLE FIREFIGHTERS ASSOCIATION CONDUCTS AN INTERNAL AUDIT ONCE THE RETURN IS COMPLETED. A COMMITTEE OF 6 PEOPLE REVIEW THE BASICS OF INFLOWS AND OUTFLOWS AND MAKE SPECIFIC INQUIRIES. THE INTERNATIONAL ORGANIZATION IN DC PROVIDES A FORM THAT THE AFFA COMPLETES AND THEY REVIEW THE NUMBERS AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION'S BOARD OF DIRECTORS MONITORS CONFLICTS OF INTEREST AND AN ENFORCEMENT POLICY IS IN THE PROCESS OF BEING WRITTEN, BUT HAS NOT YET BEEN COMPLETED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IN DETERMINING COMPENSATION, THE ASSOCIATION USES TIME VALUATION DISCUSSED AT ONE MEETING AND THEN VOTED ON AT THE FOLLOWING MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASHEVILLE FIREFIGHTERS ASSOCIATION HAS A COMMITTEE OF 6 PEOPLE TO ASSUME RESPONSIBLITY FOR OVERSIGHT OF THE COMPILATION OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ASHEVILLE FIREFIGHTERS ASSOCIATION CONDUCTS AN INTERNAL AUDIT ONCE THE COMPILED FINANCIAL STATEMENTS ARE COMPLETED. A COMMITTEE OF 6 PEOPLE REVIEW THE BASICS OF INFLOWS AND OUTFLOWS AND MAKE SPECIFIC INQUIRIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7SCHED O
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8SCHED O
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASHEVILLE FIREFIGHTERS ASSOCIATION FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0582176799
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0SECTION 170(B)(1)(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FIRE SAFETY AND PUBLIC EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt09 SW PACK SQUARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ASHEVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd028801
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0540007
IRS990/TotalAssetsEOYAmt0468700
IRS990/TotalAssetsGrp/BOYAmt0540007
IRS990/TotalAssetsGrp/EOYAmt0468700
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt098288
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202481
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07724
IRS990/TotalLiabilitiesEOYAmt01642
IRS990/TotalLiabilitiesGrp/BOYAmt07724
IRS990/TotalLiabilitiesGrp/EOYAmt01642
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0532283
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0467058
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt019717
IRS990/TotalRevenueGrp/ExclusionAmt038968
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0137256
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0540007
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0468700
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt011593
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0748 N FORK ROAD
IRS990/USAddress/CityNm0BARNARDSVILLE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028709
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.ASHEVILLEFIREFIGHTERS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATT BALLANCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/SEC
ReturnHeader/BusinessOfficerGrp/PhoneNum08282361923
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASHEVILLE FIRE FIGHTERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ASHE
ReturnHeader/Filer/EIN0510190341
ReturnHeader/Filer/PhoneNum08282361923
ReturnHeader/Filer/USAddress/AddressLine1Txt09 SW PACK SQUARE SUITE 203
ReturnHeader/Filer/USAddress/CityNm0ASHEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561169449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON PRICE SPRINKLE PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt079 WOODFIN PLACE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028801
ReturnHeader/PreparerPersonGrp/PhoneNum08282542374
ReturnHeader/PreparerPersonGrp/PreparationDt02021-04-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICKEY R DALE
ReturnHeader/ReturnTs02021-04-15T07:59:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-06-01
ReturnHeader/TaxPeriodEndDt02020-05-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.00$0.00$4.00$1.32$1.27$0.05
2022Detailed filing. Detailed filing data is available for this year.$4.93$0.12$4.80$0.92$1.76$0.84
2021Detailed filing. Detailed filing data is available for this year.$5.70$0.06$5.65$2.69$1.72$0.98
2020Detailed filing. Detailed filing data is available for this year.$4.69$0.02$4.67$1.37$2.02$0.65
2019Detailed filing. Detailed filing data is available for this year.$5.40$0.08$5.32$1.09$1.81$0.72
2018Detailed filing. Detailed filing data is available for this year.$6.08$0.03$6.04$2.82$1.55$1.27
2017Detailed filing. Detailed filing data is available for this year.$4.83$0.06$4.77$1.57$1.58$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.81$0.03$4.78$1.42$1.51$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.90$0.02$4.88$1.48$1.54$0.06
2014Summary only. Only limited summary data is available for this year.$4.94$0.01$4.93$1.25$1.26$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$0.01$4.94$1.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.71$0.04$4.67$1.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.87$0.01$4.86$1.47