Civic Intelligence

Augusta County Fair

990 • Fiscal year 2017 • EIN 54-1715772

Oct 01, 2016 to Sep 30, 2017 • Filed on Jan 12, 2018

PO Box 590Verona, VA 24482

(540) 245-5627

Siviq Scores

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

Liabilities / Assets

89th percentile

0.47x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

63rd percentile

9.9%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

85th percentile

$24,360

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

93rd percentile

129%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

-2.8%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$34,633

Up $19,499 (+129%) from 2016

Net Assets

Up

$18,333

Up $24,353 (+405%) from 2016

Liabilities

Down

$16,300

Down $4,854 (-23%) from 2016

Revenue

Down

$247,153

Down $7,013 (-2.8%) from 2016

Expenses

Down

$222,800

Down $31,107 (-12%) from 2016

Net Income

Up

$24,353

Up $24,094 (+9303%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2009: $46,569Liabilities 2009: $0Net Assets 2009: $46,5692009Assets 2010: $15,201Liabilities 2010: $0Net Assets 2010: $15,2012010Assets 2011: $14,716Liabilities 2011: $0Net Assets 2011: $14,7162011Assets 2012: $29,469Liabilities 2012: $0Net Assets 2012: $29,4692012Assets 2013: $26,468Liabilities 2013: $0Net Assets 2013: $26,4682013Assets 2014: $6,768Liabilities 2014: $2,896Net Assets 2014: $3,8722014Assets 2015: $22,053Liabilities 2015: $28,332Net Assets 2015: -$6,2792015Assets 2016: $15,134Liabilities 2016: $21,154Net Assets 2016: -$6,0202016Assets 2017: $34,633Liabilities 2017: $16,300Net Assets 2017: $18,3332017Assets 2018: $38,648Liabilities 2018: $1,741Net Assets 2018: $36,9072018Assets 2019: $22,969Liabilities 2019: $3,473Net Assets 2019: $19,4962019Assets 2020: $71,376Liabilities 2020: $29,226Net Assets 2020: $42,1502020Assets 2021: $138,187Liabilities 2021: $1,390Net Assets 2021: $136,7972021Assets 2022: $201,224Liabilities 2022: $6,597Net Assets 2022: $194,6272022Assets 2023: $187,944Liabilities 2023: $6,482Net Assets 2023: $181,4622023Assets 2024: $235,994Liabilities 2024: $7,370Net Assets 2024: $228,6242024Assets 2025: $285,439Liabilities 2025: $9,797Net Assets 2025: $275,6422025

Highlighted filing

2017

Assets$34,633
Liabilities$16,300
Net Assets$18,333

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2009: $160,653Expenses 2009: $164,725Net Income 2009: -$4,0722009Expenses 2010: $166,7012010Revenue 2011: $175,018Expenses 2011: $175,503Net Income 2011: -$4852011Expenses 2012: $201,6452012Revenue 2013: $227,236Expenses 2013: $229,237Net Income 2013: -$2,0012013Revenue 2014: $220,860Expenses 2014: $243,456Net Income 2014: -$22,5962014Revenue 2015: $236,368Expenses 2015: $246,519Net Income 2015: -$10,1512015Revenue 2016: $254,166Expenses 2016: $253,907Net Income 2016: $2592016Revenue 2017: $247,153Expenses 2017: $222,800Net Income 2017: $24,3532017Revenue 2018: $212,904Expenses 2018: $194,330Net Income 2018: $18,5742018Revenue 2019: $202,048Expenses 2019: $207,080Net Income 2019: -$5,0322019Revenue 2020: $35,122Expenses 2020: $52,413Net Income 2020: -$17,2912020Revenue 2021: $290,357Expenses 2021: $196,365Net Income 2021: $93,9922021Revenue 2022: $285,844Expenses 2022: $242,076Net Income 2022: $43,7682022Revenue 2023: $294,060Expenses 2023: $262,090Net Income 2023: $31,9702023Revenue 2024: $349,357Expenses 2024: $307,361Net Income 2024: $41,9962024Revenue 2025: $307,812Expenses 2025: $286,535Net Income 2025: $21,2772025

Highlighted filing

2017

Revenue$247,153
Expenses$222,800
Net Income$24,353
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jan 12, 2018
Return Version
2016v3.0
Gross Receipts
$258,801
Mission and Program Overview

Mission

Primary purpose is to hold a county agricultural fair.

To hold a county agricultural fair.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,084$30,575▲ $19,491
Savings and Temporary Cash Investments$4,050$4,058▲ $8
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$15,134$34,633▲ $19,499
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$20,330$15,358▼ $4,972
Other Liabilities$824$942▲ $118
Total Liabilities$21,154$16,300▼ $4,854
Net Assets / Fund Balance
Unrestricted Net Assets$-6,020$18,333▲ $24,353
Total Net Assets Fund Balance$-6,020$18,333▲ $24,353
Total Liabilities and Net Assets / Fund Balance$15,134$34,633▲ $19,499
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellen Shaver ShankMarketing and Promotion DirectorPT$24,360$24,360

Board Members and Trustees

NameTitle
Kathryn McMillanPresident
Tom VergaVice President
Alex WellerDirector
Betty BurkeDirector
Carole CraddockDirector
Dakota BodkinDirector
Eric StogdaleDirector
Jonathan MayoDirector
Matt HickeyDirector
Morgan SlavenDirector
Ryan DemingDirector
Turk BurkeDirector
Kirk PropstSecretary
Alice BodkinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$235,590
Investment Income
$8
Other Revenue
$11,555
Change in Net Assets
$24,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,616
Salaries, Compensation, and Employee Benefits$35,184
Total Fundraising Expense$2,807
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,924$2,436-$24,360
Advertising$22,485--$22,485
Other Expenses$18,537--$18,537
All Other Expenses$11,168$1,020$2,807$14,995
Insurance$7,243$2,415-$9,658
Other Salaries and Wages-$8,239-$8,239
Occupancy$4,406$80-$4,486
Payroll Taxes$2,016$569-$2,585
Office Expenses$1,008$432-$1,440
Interest-$1,053-$1,053
Fees for Services Accounting-$635-$635
Information Technology-$189-$189
Fees for Services Other-$102-$102
Total Functional Expenses$202,823$17,170$2,807$222,800
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,203
Fundraising Direct Expenses$11,648
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine Tasting$13,367$13,367$10,291$3,076
Silent Auction$8,941$8,941$1,357$7,584
Total Events$22,308$22,308$11,648$10,660
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal payroll taxes payable$752
State payroll taxes payable$190
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

The federal information return Form 990 is reviewed and signed by an officer of the board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Certain documents of the organization are available to the public upon request. Each request is subject to the approval of the President of the Board of Directors.

Filing and Contact Details

Filer

Filer Name
Augusta County Fair
EIN
54-1715772
Phone
5402455627
Address
PO Box 590, Verona, VA 24482

Signing Officer

Name
Ellen Shaver Shank
Title
Market & Promo
Signed
2018-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn McMillan
Formed
1993
Legal Domicile
Va
Voting Board Members
14
Independent Board Members
14
Employees
3

Preparer

Firm
Young Nicholas Branner & Phillips LLP
Address
PO Box 2187, Harrisonburg, VA 22801-9506
Preparer
Bruce A Harvey
Phone
5404332581
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0VA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To hold a county agricultural fair.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-6020
IRS990/NetAssetsOrFundBalancesEOYAmt018333
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt011555
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt011555
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt080
IRS990/OccupancyGrp/ProgramServicesAmt04406
IRS990/OccupancyGrp/TotalAmt04486
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0432
IRS990/OfficeExpensesGrp/ProgramServicesAmt01008
IRS990/OfficeExpensesGrp/TotalAmt01440
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Entertainment
IRS990/OtherExpensesGrp/Desc1General Fair Operations
IRS990/OtherExpensesGrp/Desc2Track Expense
IRS990/OtherExpensesGrp/Desc3Awards
IRS990/OtherExpensesGrp/ProgramServicesAmt044214
IRS990/OtherExpensesGrp/ProgramServicesAmt140008
IRS990/OtherExpensesGrp/ProgramServicesAmt229814
IRS990/OtherExpensesGrp/ProgramServicesAmt318537
IRS990/OtherExpensesGrp/TotalAmt044214
IRS990/OtherExpensesGrp/TotalAmt140008
IRS990/OtherExpensesGrp/TotalAmt229814
IRS990/OtherExpensesGrp/TotalAmt318537
IRS990/OtherLiabilitiesGrp/BOYAmt0824
IRS990/OtherLiabilitiesGrp/EOYAmt0942
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08239
IRS990/OtherSalariesAndWagesGrp/TotalAmt08239
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0569
IRS990/PayrollTaxesGrp/ProgramServicesAmt02016
IRS990/PayrollTaxesGrp/TotalAmt02585
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Kathryn McMillan
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Fair Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0235590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0235590
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0220571
IRS990/PYOtherRevenueAmt010646
IRS990/PYProgramServiceRevenueAmt0243497
IRS990/PYRevenuesLessExpensesAmt0259
IRS990/PYSalariesCompEmpBnftPaidAmt033336
IRS990/PYTotalExpensesAmt0253907
IRS990/PYTotalRevenueAmt0254166
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt024353
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04050
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04058
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt013560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013560
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0235590
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0243497
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0237230
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0226255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0213676
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01156248
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt035
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0129
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt011555
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt010646
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-897
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0-5458
IRS990ScheduleA/OtherIncome509Grp/TotalAmt015846
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98650
IRS990ScheduleA/PublicSupportTotal509Amt01169808
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0235590
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0243497
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0237230
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0226255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0227236
IRS990ScheduleA/Total509Grp/TotalAmt01169808
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0247153
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0254166
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0236368

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.85$0.10$2.76$3.08$2.87$0.21
2024Detailed filing. Detailed filing data is available for this year.$2.36$0.07$2.29$3.49$3.07$0.42
2023Detailed filing. Detailed filing data is available for this year.$1.88$0.06$1.81$2.94$2.62$0.32
2022Detailed filing. Detailed filing data is available for this year.$2.01$0.07$1.95$2.86$2.42$0.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.01$1.37$2.90$1.96$0.94
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.29$0.42$0.35$0.52$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.03$0.19$2.02$2.07$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$2.13$1.94$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.16$0.18$2.47$2.23$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.21$0.06$2.54$2.54$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.28$0.06$2.36$2.47$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.03$0.04$2.21$2.43$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.00$0.26$2.27$2.29$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.00$0.29$2.02
2011Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$1.75$1.76$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$1.67
2009Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$1.61$1.65$0.04