Civic Intelligence

Blue Igloo Playgroup

990 • Fiscal year 2023 • EIN 54-2096978

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

3115 P Street NWWashington, DC 20007

(410) 913-9693

Siviq Scores

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

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$56,874

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

74th percentile

21%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$345,340

Up $60,548 (+21%) from 2022

Net Assets

Up

$343,349

Up $62,231 (+22%) from 2022

Liabilities

Down

$1,991

Down $1,683 (-46%) from 2022

Revenue

Down

$236,010

Down $30,203 (-11%) from 2022

Expenses

Up

$173,779

Up $4,638 (+2.7%) from 2022

Net Income

Down

$62,231

Down $34,841 (-36%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2008: $166,907Liabilities 2008: $02008Assets 2009: $147,558Liabilities 2009: $02009Assets 2010: $171,730Liabilities 2010: $598Net Assets 2010: $171,1322010Assets 2011: $199,545Liabilities 2011: $184Net Assets 2011: $199,3612011Assets 2012: $202,410Liabilities 2012: $376Net Assets 2012: $202,0342012Assets 2013: $229,234Liabilities 2013: $0Net Assets 2013: $229,2342013Assets 2014: $245,809Liabilities 2014: $0Net Assets 2014: $245,8092014Assets 2015: $277,037Liabilities 2015: $88Net Assets 2015: $276,9492015Assets 2016: $229,597Liabilities 2016: $2Net Assets 2016: $229,5952016Assets 2017: $243,652Liabilities 2017: $5,420Net Assets 2017: $238,2322017Assets 2018: $225,330Liabilities 2018: $8,182Net Assets 2018: $217,1482018Assets 2019: $233,893Liabilities 2019: $3,471Net Assets 2019: $230,4222019Assets 2020: $110,978Net Assets 2020: $110,9782020Assets 2021: $185,598Liabilities 2021: $1,552Net Assets 2021: $184,0462021Assets 2022: $284,792Liabilities 2022: $3,674Net Assets 2022: $281,1182022Assets 2023: $345,340Liabilities 2023: $1,991Net Assets 2023: $343,3492023Assets 2024: $407,361Liabilities 2024: $8,200Net Assets 2024: $399,1612024

Highlighted filing

2023

Assets$345,340
Liabilities$1,991
Net Assets$343,349

Operations Trend

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

$400K$200K$0-$200KRevenue 2008: $209,944Expenses 2008: $233,422Net Income 2008: -$23,4782008Revenue 2009: $215,121Expenses 2009: $234,470Net Income 2009: -$19,3492009Revenue 2010: $240,188Expenses 2010: $216,614Net Income 2010: $23,5742010Revenue 2011: $266,383Expenses 2011: $238,154Net Income 2011: $28,2292011Revenue 2012: $238,031Expenses 2012: $235,358Net Income 2012: $2,6732012Revenue 2013: $266,499Expenses 2013: $239,299Net Income 2013: $27,2002013Revenue 2014: $292,881Expenses 2014: $276,306Net Income 2014: $16,5752014Revenue 2015: $259,671Expenses 2015: $231,383Net Income 2015: $28,2882015Revenue 2016: $240,321Expenses 2016: $287,675Net Income 2016: -$47,3542016Revenue 2017: $266,749Expenses 2017: $258,112Net Income 2017: $8,6372017Revenue 2018: $231,640Expenses 2018: $252,724Net Income 2018: -$21,0842018Revenue 2019: $300,049Expenses 2019: $286,775Net Income 2019: $13,2742019Revenue 2020: $63,772Expenses 2020: $183,216Net Income 2020: -$119,4442020Revenue 2021: $224,697Expenses 2021: $151,629Net Income 2021: $73,0682021Revenue 2022: $266,213Expenses 2022: $169,141Net Income 2022: $97,0722022Revenue 2023: $236,010Expenses 2023: $173,779Net Income 2023: $62,2312023Revenue 2024: $277,246Expenses 2024: $221,434Net Income 2024: $55,8122024

Highlighted filing

2023

Revenue$236,010
Expenses$173,779
Net Income$62,231
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$236,010
Mission and Program Overview

Mission

Blue igloo provides young children with early childhood educational and social opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$248,191$335,789▲ $87,598
Cash and Non-Interest-Bearing Accounts$36,601$9,551▼ $27,050
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$284,792$345,340▲ $60,548
Other Assets Total-$0-
Liabilities
Other Liabilities$3,674$1,991▼ $1,683
Total Liabilities$3,674$1,991▼ $1,683
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$281,118$343,349▲ $62,231
Total Net Assets Fund Balance$281,118$343,349▲ $62,231
Total Liabilities and Net Assets / Fund Balance$284,792$345,340▲ $60,548
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sabria LounesExecutive DirectorFT$56,874$56,874

Board Members and Trustees

NameTitle
Clair MurrayPresident
Kathryn KorengoldDirector
Sophia SloanDirector
Suzanne SplendoriaDirector
Libby CoxSecretary
Puja ParekhTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$235,947
Investment Income
$63
Other Revenue
$0
Change in Net Assets
$62,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,217
Salaries, Compensation, and Employee Benefits$61,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$56,874--$56,874
Occupancy$49,243--$49,243
Insurance$5,049$1,129-$6,178
Payroll Taxes$4,688--$4,688
Fees for Services Other-$3,276-$3,276
Fees for Services Accounting-$3,235-$3,235
Office Expenses-$3,235-$3,235
Information Technology-$588-$588
Other Expenses$261$324-$261
Travel-$45-$45
All Other Expenses-$14-$14
Total Functional Expenses$161,933$11,846$0$173,779
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
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
Credit Card Payable$1,991
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Section A, Line 8B

The organization does not have any committees with authority to act on behalf of the board.

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

The organization provides a draft of the 990 to the treasurer who reviews the return prior to it being filed. All members of the board are provided copies of the 990 at the first board meeting subsequent to filing.

Form 990, Part VI, Section B, Line 15A

The organization's board of directors meets annually to review compensation for all employees. The board uses their own business experience and knowledge to ensure that compensation levels are appropriate. The compensation adjustments are documented in the minutes of the organization.

Form 990, Part VI, Section C, Line 19

The organization makes these documents available upon request.

Filing and Contact Details

Filer

Filer Name
Blue Igloo Playgroup
EIN
54-2096978
Phone
4109139693
Address
3115 P STREET NW, WASHINGTON, DC 20007

Signing Officer

Name
Puja Parekh
Title
Treasurer
Signed
2024-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paige Janes
Formed
2001
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Patton and Braucht PC
Address
8221 Old Courthouse Rd 205, Vienna, VA 22182
Preparer
Benjamin D Patton CPA
Phone
7033564506
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0248191
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0335789
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0380
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0643
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0235947
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0266174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0224643
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt063665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0299669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01090098
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0380
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0643
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00080
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt01090098
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0266174
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0224643
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt063665
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0299669
IRS990ScheduleA/Total509Grp/TotalAmt01090098
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0236010
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0266213
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0224697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt063772
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0300049
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01090741
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01991
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalLiabilityAmt01991
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES A DRAFT OF THE 990 TO THE TREASURER WHO REVIEWS THE RETURN PRIOR TO IT BEING FILED. ALL MEMBERS OF THE BOARD ARE PROVIDED COPIES OF THE 990 AT THE FIRST BOARD MEETING SUBSEQUENT TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BOARD OF DIRECTORS MEETS ANNUALLY TO REVIEW COMPENSATION FOR ALL EMPLOYEES. THE BOARD USES THEIR OWN BUSINESS EXPERIENCE AND KNOWLEDGE TO ENSURE THAT COMPENSATION LEVELS ARE APPROPRIATE. THE COMPENSATION ADJUSTMENTS ARE DOCUMENTED IN THE MINUTES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0284792
IRS990/TotalAssetsEOYAmt0345340
IRS990/TotalAssetsGrp/BOYAmt0284792
IRS990/TotalAssetsGrp/EOYAmt0345340
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011846
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0161933
IRS990/TotalFunctionalExpensesGrp/TotalAmt0173779
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03674
IRS990/TotalLiabilitiesEOYAmt01991
IRS990/TotalLiabilitiesGrp/BOYAmt03674
IRS990/TotalLiabilitiesGrp/EOYAmt01991
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0281118
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0343349
IRS990/TotalProgramServiceExpensesAmt0161933
IRS990/TotalProgramServiceRevenueAmt0235947
IRS990/TotalReportableCompFromOrgAmt056874
IRS990/TotalRevenueGrp/ExclusionAmt063
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0235947
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284792
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0345340
IRS990/TravelGrp/ManagementAndGeneralAmt045
IRS990/TravelGrp/TotalAmt045
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.BLUEIGLOOPLAYGROUP.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Puja Parekh
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE IGLOO PLAYGROUP
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0542096978
ReturnHeader/Filer/PhoneNum04109139693
ReturnHeader/Filer/USAddress/AddressLine1Txt03115 P STREET NW
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020007
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541525526
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Patton and Braucht PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08221 Old Courthouse Rd 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Vienna
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022182
ReturnHeader/PreparerPersonGrp/PhoneNum07033564506
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BENJAMIN D PATTON CPA
ReturnHeader/ReturnTs02024-11-06T10:09:25-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.08$3.99$2.77$2.21$0.56
2023Detailed filing. Detailed filing data is available for this year.$3.45$0.02$3.43$2.36$1.74$0.62
2022Detailed filing. Detailed filing data is available for this year.$2.85$0.04$2.81$2.66$1.69$0.97
2021Detailed filing. Detailed filing data is available for this year.$1.86$0.02$1.84$2.25$1.52$0.73
2020Detailed filing. Detailed filing data is available for this year.$1.11$1.11$0.64$1.83$1.19
2019Detailed filing. Detailed filing data is available for this year.$2.34$0.03$2.30$3.00$2.87$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.25$0.08$2.17$2.32$2.53$0.21
2017Detailed filing. Detailed filing data is available for this year.$2.44$0.05$2.38$2.67$2.58$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$2.40$2.88$0.47
2015Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$2.60$2.31$0.28
2014Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$2.93$2.76$0.17
2013Summary only. Only limited summary data is available for this year.$2.29$0.00$2.29$2.66$2.39$0.27
2012Summary only. Only limited summary data is available for this year.$2.02$0.00$2.02$2.38$2.35$0.03
2011Summary only. Only limited summary data is available for this year.$2.00$0.00$1.99$2.66$2.38$0.28
2010Summary only. Only limited summary data is available for this year.$1.72$0.01$1.71$2.40$2.17$0.24
2009Summary only. Only limited summary data is available for this year.$1.48$0.00$2.15$2.34$0.19
2008Summary only. Only limited summary data is available for this year.$1.67$0.00$2.10$2.33$0.23