Civic Intelligence

Access Art Inc.

990 • Fiscal year 2018 • EIN 52-2275407

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 22, 2019

2446 Washington BlvdBaltimore, MD 21230

(443) 831-3011

Siviq Scores

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

Liabilities / Assets

87th percentile

0.32x

Higher debt load relative to assets than 87% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.11x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

28th percentile

-6.5%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

87th percentile

$30,638

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

54th percentile

3.6%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-6.5%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$143,891

Up $5,032 (+3.6%) from 2017

Net Assets

Down

$97,182

Down $27,440 (-22%) from 2017

Liabilities

Up

$46,709

Up $32,472 (+228%) from 2017

Revenue

Down

$422,104

Down $29,128 (-6.5%) from 2017

Expenses

Up

$449,544

Up $39,804 (+9.7%) from 2017

Net Income

Down

-$27,440

Down $68,932 (-166%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $43,998Liabilities 2011: $5,6402011Assets 2012: $39,040Liabilities 2012: $5,8592012Assets 2013: $59,735Liabilities 2013: $6,392Net Assets 2013: $53,3432013Assets 2014: $75,933Liabilities 2014: $12,017Net Assets 2014: $63,9162014Assets 2015: $97,419Liabilities 2015: $16,168Net Assets 2015: $81,2512015Assets 2016: $98,604Liabilities 2016: $15,474Net Assets 2016: $83,1302016Assets 2017: $138,859Liabilities 2017: $14,237Net Assets 2017: $124,6222017Assets 2018: $143,891Liabilities 2018: $46,709Net Assets 2018: $97,1822018Assets 2019: $115,879Liabilities 2019: $44,641Net Assets 2019: $71,2382019Assets 2020: $212,187Liabilities 2020: $128,333Net Assets 2020: $83,8542020Assets 2021: $189,804Liabilities 2021: $117,664Net Assets 2021: $72,1402021Assets 2022: $319,347Liabilities 2022: $87,351Net Assets 2022: $231,9962022Assets 2023: $346,207Liabilities 2023: $133,780Net Assets 2023: $212,4272023Assets 2024: $525,914Liabilities 2024: $126,398Net Assets 2024: $399,5162024

Highlighted filing

2018

Assets$143,891
Liabilities$46,709
Net Assets$97,182

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $71,090Expenses 2011: $64,925Net Income 2011: $6,1652011Revenue 2012: $139,887Expenses 2012: $142,251Net Income 2012: -$2,3642012Revenue 2013: $203,564Expenses 2013: $183,402Net Income 2013: $20,1622013Revenue 2014: $250,495Expenses 2014: $239,922Net Income 2014: $10,5732014Revenue 2015: $298,331Expenses 2015: $280,996Net Income 2015: $17,3352015Revenue 2016: $365,458Expenses 2016: $363,579Net Income 2016: $1,8792016Revenue 2017: $451,232Expenses 2017: $409,740Net Income 2017: $41,4922017Revenue 2018: $422,104Expenses 2018: $449,544Net Income 2018: -$27,4402018Revenue 2019: $459,125Expenses 2019: $485,069Net Income 2019: -$25,9442019Revenue 2020: $553,041Expenses 2020: $540,425Net Income 2020: $12,6162020Revenue 2021: $553,778Expenses 2021: $571,742Net Income 2021: -$17,9642021Revenue 2022: $860,968Expenses 2022: $701,112Net Income 2022: $159,8562022Revenue 2023: $1,048,107Expenses 2023: $1,067,676Net Income 2023: -$19,5692023Revenue 2024: $1,514,140Expenses 2024: $1,327,051Net Income 2024: $187,0892024

Highlighted filing

2018

Revenue$422,104
Expenses$449,544
Net Income-$27,440
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 22, 2019
Return Version
2017v2.2
Gross Receipts
$422,104
Mission and Program Overview

Mission

Access Art, Inc. is a youth-focused community arts organization that inspires personal success by providing a safe place for hands-on learning in a variety of artistic media combined with civic engagement and leadership development.

Access art is a youth-focused community arts organization that inspires personal success by providing a safe space for hands-on learning in a variety of artistic media combined with civic

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$64,446$79,097▲ $14,651
Cash and Non-Interest-Bearing Accounts$63,391$50,176▼ $13,215
Land, Buildings, and Equipment, Net$11,022$10,248▼ $774
Prepaid Expenses and Deferred Charges-$4,370-
Total Assets$138,859$143,891▲ $5,032
Liabilities
Other Liabilities$14,237$46,709▲ $32,472
Total Liabilities$14,237$46,709▲ $32,472
Net Assets / Fund Balance
Unrestricted Net Assets$48,845$69,850▲ $21,005
Temporarily Rstr Net Assets$75,777$27,332▼ $48,445
Total Net Assets Fund Balance$124,622$97,182▼ $27,440
Total Liabilities and Net Assets / Fund Balance$138,859$143,891▲ $5,032

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$10,248$12,187$22,435
Equipment-$2,963$2,963
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marshall ClarkeExecutive DirectorFT$27,638$3,000$30,638

Board Members and Trustees

NameTitle
Jess GartnerPresident
Archie VealeBoard Member
Ed MullinBoard Member
Mark L CarterBoard Member
Michelle SantosBoard Member
Mary Beth MuscaraSecretary
Shawn JamesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$349,456
Program Service Revenue
$70,055
Investment Income
$0
Other Revenue
$2,593
All Other Contributions
$322,246
Change in Net Assets
$-27,440

Audited Revenue Reconciliation

Revenue per Audited Statements
$422,104
Revenue Not Reported on Form 990
$33,936
Total Revenue per Audited Statements
$456,040
Total Revenue per Form 990
$422,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$325,648
Other Expenses$123,896
Total Fundraising Expense$797
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$269,223$0$0$269,223
Current Officers, Directors, Trustees, and Key Employees$0$30,004$0$30,004
Payroll Taxes$23,496$2,925$0$26,421
Fees for Services Accounting$0$6,675$0$6,675
Insurance$0$5,564$0$5,564
Occupancy$2,625$153$0$2,778
Other Expenses$1,344$78$0$1,422
Advertising$0$0$797$797
Depreciation Depletion$0$774$0$774
All Other Expenses$0$411$0$411
Interest$0$392$0$392
Office Expenses$0$362$0$362
Total Functional Expenses$388,964$59,783$797$449,544

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$483,480
Expenses per Audited Statements$449,544
Total Expenses per Form 990$449,544
Expenses Not Reported on Form 990$33,936
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
Line of Credit$27,500
Payroll Taxes Payable$9,978
Credit Card Payable$9,231
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Access Art Inc
EIN
52-2275407
Phone
4438313011
Address
2446 WASHINGTON BLVD, BALTIMORE, MD 21230

Signing Officer

Name
Marshall Clarke
Title
Executive Director
Phone
4438313011
Signed
2019-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marshall Clarke
Formed
2000
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
14
Volunteers
5

Preparer

Firm
Anderson Davis & Associates CPA Pa
Address
1406 B SOUTH CRAIN HWY STE 204, GLEN BURNIE, MD 21061-4099
Preparer
James Anderson CPA
Phone
4107662645
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is submitted to the board for review by the finance committee and then discussed and approved at the next board meeting.

Pt VI, Line 12C

At the beginning of each year, the board bills out a board responsibilities and committment form outlining their responsibilities as an access art board member, their areas of expertise, their financial committment for the year and a disclosure on any conflicts of interest that the board should be made aware of. As part of the conflict of interest policy, board members are also required to disclose any conflict or appearance of conflict that they may encounter or that arises during the year.

Pt VI, Line 15A

Executive director compensation was compared to other executive director compensation data including maryland association of non-profits of ceo/executive director salaries. Salaries, including for the executive director, are approved near the beginning of the fiscal year by the board after submission by the finance committee.

Pt VI, Line 15B

No officers or key employees receive compensation.

Other

Part i, line 1- our comprehensive out of school programs address the artistic, emotional, and cognitive development of at rish youth between the ages of 7 and 20. We also work closely with morrell park elementary middle school to promote student achievement and assists families to remove the barriers that keep students from attending school regularly and leverage resources that support community enhancement through creativity.

Other

Part ii, line 4: access art is a youth-focused community arts organization that inspires personal success by providing a safe space for hands-on learning in a variety of artistic media combined with real life practice in civic engagement and valuable opportunities for leadership development. Access art students not only use tools like paintsbrushes and cameras, but tools to help them in their journey towards success such as social skills, problem solving techniques, and a positive self-image. By participating in access art programs, students are more likely to become college-bound community leaders, are more likely to stay in school, be engaged and connected to their community, and feel hopeful about their future.

Form 990EZ, Part I, Line 16

AUTO

Form 990EZ, Part I, Line 16

BANK CHARGES

Form 990EZ, Part I, Line 16

ADMIN SUPPORT

Form 990EZ, Part I, Line 16

COMMUNICATIONS

Form 990EZ, Part I, Line 16

CRIMINAL BACKGROUND

Form 990EZ, Part I, Line 16

INSURANCE

Form 990EZ, Part I, Line 16

INTEREST

Form 990EZ, Part I, Line 16

MARKETING

Form 990EZ, Part I, Line 16

NON-PROFIT

Form 990EZ, Part I, Line 16

OFFICE

Form 990EZ, Part I, Line 16

PROGRAM

Form 990EZ, Part I, Line 16

STIPEND

Form 990EZ, Part I, Line 16

UTILITIES

Form 990EZ, Part II, Line 24

Property and equipment, net

Form 990EZ, Part II, Line 24

ACCOUNTS RECEIVABLE

Form 990EZ, Part II, Line 24

\

Form 990EZ, Part II, Line 26

CREDIT CARD PAYABLE

Form 990EZ, Part II, Line 26

PAYROLL TAXES PAYABLE

Form 990, Part IX, Line 24E

Non-profit 241. 0. 241. 0.

Form 990, Part IX, Line 24E

Administrative 94. 0. 94. 0.

Form 990, Part IX, Line 24E

AUTO 76. 0. 76. 0.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS SUBMITTED TO THE BOARD FOR REVIEW BY THE FINANCE COMMITTEE AND THEN DISCUSSED AND APPROVED AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE BEGINNING OF EACH YEAR, THE BOARD BILLS OUT A BOARD RESPONSIBILITIES AND COMMITTMENT FORM OUTLINING THEIR RESPONSIBILITIES AS AN ACCESS ART BOARD MEMBER, THEIR AREAS OF EXPERTISE, THEIR FINANCIAL COMMITTMENT FOR THE YEAR AND A DISCLOSURE ON ANY CONFLICTS OF INTEREST THAT THE BOARD SHOULD BE MADE AWARE OF. AS PART OF THE CONFLICT OF INTEREST POLICY, BOARD MEMBERS ARE ALSO REQUIRED TO DISCLOSE ANY CONFLICT OR APPEARANCE OF CONFLICT THAT THEY MAY ENCOUNTER OR THAT ARISES DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION WAS COMPARED TO OTHER EXECUTIVE DIRECTOR COMPENSATION DATA INCLUDING MARYLAND ASSOCIATION OF NON-PROFITS OF CEO/EXECUTIVE DIRECTOR SALARIES. SALARIES, INCLUDING FOR THE EXECUTIVE DIRECTOR, ARE APPROVED NEAR THE BEGINNING OF THE FISCAL YEAR BY THE BOARD AFTER SUBMISSION BY THE FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OFFICERS OR KEY EMPLOYEES RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PART I, LINE 1- OUR COMPREHENSIVE OUT OF SCHOOL PROGRAMS ADDRESS THE ARTISTIC, EMOTIONAL, AND COGNITIVE DEVELOPMENT OF AT RISH YOUTH BETWEEN THE AGES OF 7 AND 20. WE ALSO WORK CLOSELY WITH MORRELL PARK ELEMENTARY MIDDLE SCHOOL TO PROMOTE STUDENT ACHIEVEMENT AND ASSISTS FAMILIES TO REMOVE THE BARRIERS THAT KEEP STUDENTS FROM ATTENDING SCHOOL REGULARLY AND LEVERAGE RESOURCES THAT SUPPORT COMMUNITY ENHANCEMENT THROUGH CREATIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART II, LINE 4: ACCESS ART IS A YOUTH-FOCUSED COMMUNITY ARTS ORGANIZATION THAT INSPIRES PERSONAL SUCCESS BY PROVIDING A SAFE SPACE FOR HANDS-ON LEARNING IN A VARIETY OF ARTISTIC MEDIA COMBINED WITH REAL LIFE PRACTICE IN CIVIC ENGAGEMENT AND VALUABLE OPPORTUNITIES FOR LEADERSHIP DEVELOPMENT. ACCESS ART STUDENTS NOT ONLY USE TOOLS LIKE PAINTSBRUSHES AND CAMERAS, BUT TOOLS TO HELP THEM IN THEIR JOURNEY TOWARDS SUCCESS SUCH AS SOCIAL SKILLS, PROBLEM SOLVING TECHNIQUES, AND A POSITIVE SELF-IMAGE. BY PARTICIPATING IN ACCESS ART PROGRAMS, STUDENTS ARE MORE LIKELY TO BECOME COLLEGE-BOUND COMMUNITY LEADERS, ARE MORE LIKELY TO STAY IN SCHOOL, BE ENGAGED AND CONNECTED TO THEIR COMMUNITY, AND FEEL HOPEFUL ABOUT THEIR FUTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUTO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK CHARGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADMIN SUPPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COMMUNICATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10CRIMINAL BACKGROUND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11INSURANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13MARKETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14NON-PROFIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16PROGRAM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17STIPEND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18UTILITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19PROPERTY AND EQUIPMENT, NET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20ACCOUNTS RECEIVABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21\
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22CREDIT CARD PAYABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23PAYROLL TAXES PAYABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24NON-PROFIT 241. 0. 241. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25ADMINISTRATIVE 94. 0. 94. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26AUTO 76. 0. 76. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Form 990, Part IX, Line 24e
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.53$0.13$0.40$1.51$1.33$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.35$0.13$0.21$1.05$1.07$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.32$0.09$0.23$0.86$0.70$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.19$0.12$0.07$0.55$0.57$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.13$0.08$0.55$0.54$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.04$0.07$0.46$0.49$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.05$0.10$0.42$0.45$0.03
2017Summary only. Only limited summary data is available for this year.$0.14$0.01$0.12$0.45$0.41$0.04
2016Summary only. Only limited summary data is available for this year.$0.10$0.02$0.08$0.37$0.36$0.00
2015Summary only. Only limited summary data is available for this year.$0.10$0.02$0.08$0.30$0.28$0.02
2014Summary only. Only limited summary data is available for this year.$0.08$0.01$0.06$0.25$0.24$0.01
2013Summary only. Only limited summary data is available for this year.$0.06$0.01$0.05$0.20$0.18$0.02
2012Summary only. Only limited summary data is available for this year.$0.04$0.01$0.14$0.14$0.00
2011Summary only. Only limited summary data is available for this year.$0.04$0.01$0.07$0.06$0.01