Civic Intelligence

Harbison Community Association Inc

990 • Fiscal year 2022 • EIN 51-0190966

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 28, 2023

Organization ProfileWWW.HARBISONHOA.COM

View Organization Page

106 Hillpine RoadColumbia, SC 29212

(803) 781-2214

Siviq Scores

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

Liabilities / Assets

76th percentile

0.28x

Higher debt load relative to assets than 76% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

67th percentile

0.29x

Higher debt load relative to revenue than 67% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

30th percentile

-1.9%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

44th percentile

-0.2%

Faster asset growth than 44% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

42nd percentile

0.7%

Faster revenue growth than 42% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets76th percentile

Assets

Flat

$2,870,270

Flat from 2022

Net Assets

Flat

$2,058,094

Flat from 2022

Liabilities

Flat

$812,176

Flat from 2022

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin30th percentile

Revenue

Flat

$2,812,352

Flat from 2022

Expenses

Flat

$2,864,665

Flat from 2022

Net Income

Flat

-$52,313

Flat from 2022

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,407,001Liabilities 2011: $128,258Net Assets 2011: $2,278,7432011Assets 2012: $2,492,679Liabilities 2012: $117,658Net Assets 2012: $2,375,0212012Assets 2013: $2,393,621Liabilities 2013: $95,662Net Assets 2013: $2,297,9592013Assets 2014: $1,999,216Liabilities 2014: $83,323Net Assets 2014: $1,915,8932014Assets 2015: $2,125,384Liabilities 2015: $49,911Net Assets 2015: $2,075,4732015Assets 2016: $2,307,517Liabilities 2016: $69,381Net Assets 2016: $2,238,1362016Assets 2017: $2,822,982Liabilities 2017: $698,169Net Assets 2017: $2,124,8132017Assets 2018: $2,247,349Liabilities 2018: $66,862Net Assets 2018: $2,180,4872018Assets 2019: $2,368,235Liabilities 2019: $889,611Net Assets 2019: $1,478,6242019Assets 2020: $2,626,492Liabilities 2020: $752,007Net Assets 2020: $1,874,4852020Assets 2021: $2,876,299Liabilities 2021: $765,892Net Assets 2021: $2,110,4072021Assets 2022: $2,870,270Liabilities 2022: $812,176Net Assets 2022: $2,058,0942022Assets 2022: $2,870,270Liabilities 2022: $812,176Net Assets 2022: $2,058,0942022Assets 2023: $2,693,155Liabilities 2023: $785,595Net Assets 2023: $1,907,5602023Assets 2024: $2,837,221Liabilities 2024: $864,278Net Assets 2024: $1,972,9432024

Highlighted filing

2022

Assets$2,870,270
Liabilities$812,176
Net Assets$2,058,094
Open 2022 Filing

Operations Trend

Revenue Growth42nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,839,883Expenses 2011: $1,845,292Net Income 2011: -$5,4092011Revenue 2012: $1,862,890Expenses 2012: $1,766,611Net Income 2012: $96,2792012Revenue 2013: $1,645,543Expenses 2013: $1,722,605Net Income 2013: -$77,0622013Revenue 2014: $1,706,128Expenses 2014: $1,942,411Net Income 2014: -$236,2832014Revenue 2015: $2,098,333Expenses 2015: $1,938,753Net Income 2015: $159,5802015Revenue 2016: $2,305,661Expenses 2016: $2,142,998Net Income 2016: $162,6632016Revenue 2017: $2,431,122Expenses 2017: $2,544,445Net Income 2017: -$113,3232017Revenue 2018: $2,568,061Expenses 2018: $2,512,388Net Income 2018: $55,6732018Revenue 2019: $2,687,417Expenses 2019: $2,787,892Net Income 2019: -$100,4752019Revenue 2020: $2,645,340Expenses 2020: $2,249,479Net Income 2020: $395,8612020Revenue 2021: $2,792,784Expenses 2021: $2,556,862Net Income 2021: $235,9222021Revenue 2022: $2,812,352Expenses 2022: $2,864,665Net Income 2022: -$52,3132022Revenue 2022: $2,812,352Expenses 2022: $2,864,665Net Income 2022: -$52,3132022Revenue 2023: $2,925,043Expenses 2023: $3,075,577Net Income 2023: -$150,5342023Revenue 2024: $3,136,808Expenses 2024: $3,071,425Net Income 2024: $65,3832024

Highlighted filing

2022

Revenue$2,812,352
Expenses$2,864,665
Net Income-$52,313
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 28, 2023
Return Version
2022v5.0
Gross Receipts
$2,812,352
Mission and Program Overview

Mission

Maintenance of common areas and recreational facilities for the common enjoyment of members of the harbison community association in columbia south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,324,692$1,347,217▲ $22,525
Cash and Non-Interest-Bearing Accounts$682,594$656,623▼ $25,971
Savings and Temporary Cash Investments$631,159$633,773▲ $2,614
Accounts Receivable$191,656$159,387▼ $32,269
Prepaid Expenses and Deferred Charges$46,198$73,270▲ $27,072
Total Assets$2,876,299$2,870,270▼ $6,029
Liabilities
Other Liabilities$667,982$666,190▼ $1,792
Accounts Payable and Accrued Expenses$70,273$116,323▲ $46,050
Deferred Revenue$27,637$29,663▲ $2,026
Total Liabilities$765,892$812,176▲ $46,284
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,110,407$2,058,094▼ $52,313
Total Net Assets Fund Balance$2,110,407$2,058,094▼ $52,313
Total Liabilities and Net Assets / Fund Balance$2,876,299$2,870,270▼ $6,029

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$736,011$2,661,522$3,397,533
Equipment$523,841$2,161,621$2,685,462
Land$87,365-$87,365
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Hank WestPresident
Liz MooneyBoard Member
Ozzie NaglerBoard Member
Patricia JenkinsBoard Member
Stan SeabrookBoard Member
Taryn Trefethen-boileauBoard Member
Terry HelsleyBoard Member
Crystal BowenTreasurer
Julie LucasVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,757,185
Investment Income
$53,868
Other Revenue
$1,299
Change in Net Assets
$-52,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,812,352
Total Revenue per Audited Statements
$2,812,352
Total Revenue per Form 990
$2,812,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,792,201
Salaries, Compensation, and Employee Benefits$1,072,464
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$870,717$75,487-$946,204
Other Salaries and Wages$643,210$185,099-$828,309
Insurance$340,238$29,586-$369,824
Office Expenses$138,933$138,933-$277,866
Depreciation Depletion$130,190--$130,190
Current Officers, Directors, Trustees, and Key Employees$43,956$43,957-$87,913
Payroll Taxes$59,421$19,807-$79,228
Other Employee Benefits$51,690$17,230-$68,920
Fees for Services Other$17,252$5,324-$22,576
Travel$14,719$4,907-$19,626
Fees for Services Legal-$11,067-$11,067
Pension Plan Contributions$6,070$2,024-$8,094
Fees for Services Accounting-$7,500-$7,500
Conferences and Meetings$2,917$973-$3,890
Advertising$1,966--$1,966
Interest-$1,403-$1,403
Other Expenses$1$44-$1
Total Functional Expenses$2,321,324$543,341$0$2,864,665

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,864,665
Total Expenses per Audited Statements$2,864,665
Total Expenses per Form 990$2,864,665
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liab. (replacement Reserve)$633,773
Other Post Employment Benefit$32,417
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The executive director and finance director review form 990 prior to filing, the board of directors reviews subsequent to filing.”

Form 990, Page 6, Part VI, Line 19

“The organization makes it's governing documents available upon request. Financial statements are available by publication on organization's website. No conflict of interest policy exists.”

Filing and Contact Details

Filer

Filer Name
Harbison Community Association Inc
EIN
51-0190966
Phone
8037812214
Address
106 HILLPINE ROAD, COLUMBIA, SC 29212

Signing Officer

Name
Yolanda Vinson
Title
Finance Director
Phone
8037812281
Signed
2023-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yolanda Vinson
Formed
1975
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
50

Preparer

Firm
Brown CPA LLC
Address
PO BOX 3288, IRMO, SC 29063
Preparer
Matthew Brown
Phone
8033153029
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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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01073526
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1839105
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2646158
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3189594
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt48662
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01073526
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1839105
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2646158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3189594
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt48662
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt080597
IRS990/PYOtherExpensesAmt01596401
IRS990/PYOtherRevenueAmt02835
IRS990/PYProgramServiceRevenueAmt02709352
IRS990/PYRevenuesLessExpensesAmt0235922
IRS990/PYSalariesCompEmpBnftPaidAmt0960461
IRS990/PYTotalExpensesAmt02556862
IRS990/PYTotalRevenueAmt02792784
IRS990/ReconcilationRevenueExpnssAmt0-52313
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02757185
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0631159
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0633773
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0736011
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02661522
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03397533
IRS990ScheduleD/EquipmentGrp/BookValueAmt0523841
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02161621
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02685462
IRS990ScheduleD/ExpensesSubtotalAmt02864665
IRS990ScheduleD/LandGrp/BookValueAmt087365
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt087365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0633773
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt132417
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIAB. (REPLACEMENT RESERVE)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER POST EMPLOYMENT BENEFIT
IRS990ScheduleD/RevenueSubtotalAmt02812352
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01347217
IRS990ScheduleD/TotalExpensesPerForm990Amt02864665
IRS990ScheduleD/TotalLiabilityAmt0666190
IRS990ScheduleD/TotalRevenuePerForm990Amt02812352
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02812352
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02864665
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR REVIEW FORM 990 PRIOR TO FILING, THE BOARD OF DIRECTORS REVIEWS SUBSEQUENT TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE BY PUBLICATION ON ORGANIZATION'S WEBSITE. NO CONFLICT OF INTEREST POLICY EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02876299
IRS990/TotalAssetsEOYAmt02870270
IRS990/TotalAssetsGrp/BOYAmt02876299
IRS990/TotalAssetsGrp/EOYAmt02870270
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0543341
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02321324
IRS990/TotalFunctionalExpensesGrp/TotalAmt02864665
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0765892
IRS990/TotalLiabilitiesEOYAmt0812176
IRS990/TotalLiabilitiesGrp/BOYAmt0765892
IRS990/TotalLiabilitiesGrp/EOYAmt0812176
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02110407
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02058094
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0140
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0140
IRS990/TotalProgramServiceExpensesAmt02321324
IRS990/TotalProgramServiceRevenueAmt02757185
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02812352
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02812352
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02876299
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02870270
IRS990/TravelGrp/ManagementAndGeneralAmt04907
IRS990/TravelGrp/ProgramServicesAmt014719
IRS990/TravelGrp/TotalAmt019626
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0106 HILLPINE ROAD
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029212
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.HARBISONHOA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0YOLANDA VINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037812281
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HARBISON COMMUNITY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HARB
ReturnHeader/Filer/EIN0510190966
ReturnHeader/Filer/PhoneNum08037812214
ReturnHeader/Filer/USAddress/AddressLine1Txt0106 HILLPINE ROAD
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029212
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050614390
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWN CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3288
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRMO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029063
ReturnHeader/PreparerPersonGrp/PhoneNum08033153029
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW BROWN
ReturnHeader/ReturnTs02023-03-30T08:41:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0YOLANDA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0VINSON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,870,270
Liabilities
$812,176
Net assets
$2,058,094
Revenue
$2,812,352
Expenses
$2,864,665
Net income
-$52,313
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.86$1.97$3.14$3.07$0.07
2023Summary only. Only limited summary data is available for this year.$2.69$0.79$1.91$2.93$3.08$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.87$0.81$2.06$2.81$2.86$0.05
2022Summary only. Only limited summary data is available for this year.$2.87$0.81$2.06$2.81$2.86$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.77$2.11$2.79$2.56$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.75$1.87$2.65$2.25$0.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.89$1.48$2.69$2.79$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.07$2.18$2.57$2.51$0.06
2017Summary only. Only limited summary data is available for this year.$2.82$0.70$2.12$2.43$2.54$0.11
2016Summary only. Only limited summary data is available for this year.$2.31$0.07$2.24$2.31$2.14$0.16
2015Summary only. Only limited summary data is available for this year.$2.13$0.05$2.08$2.10$1.94$0.16
2014Summary only. Only limited summary data is available for this year.$2.00$0.08$1.92$1.71$1.94$0.24
2013Summary only. Only limited summary data is available for this year.$2.39$0.10$2.30$1.65$1.72$0.08
2012Summary only. Only limited summary data is available for this year.$2.49$0.12$2.38$1.86$1.77$0.10
2011Summary only. Only limited summary data is available for this year.$2.41$0.13$2.28$1.84$1.85$0.01