Civic Intelligence

Phi Upsilon Omicron Inc.

990 • Fiscal year 2021 • EIN 55-0600282

Aug 01, 2020 to Jul 31, 2021 • Filed on Jun 13, 2022

PO Box 50970Bowling Green, KY 42102

(270) 904-1340

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

94th percentile

72%

Higher net margin than 94% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

79th percentile

39%

Faster asset growth than 79% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

96th percentile

283%

Faster revenue growth than 96% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$982,384

Up $277,850 (+39%) from 2020

Net Assets

Up

$982,303

Up $294,348 (+43%) from 2020

Liabilities

Down

$81

Down $16,498 (-100%) from 2020

Revenue

Up

$407,544

Up $301,253 (+283%) from 2020

Expenses

Down

$113,196

Down $8,486 (-7.0%) from 2020

Net Income

Up

$294,348

Up $309,739 (+2012%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $804,929Liabilities 2011: $0Net Assets 2011: $804,9292011Assets 2012: $790,063Liabilities 2012: $0Net Assets 2012: $790,0632012Assets 2013: $760,787Liabilities 2013: $0Net Assets 2013: $760,7872013Assets 2014: $751,016Liabilities 2014: $0Net Assets 2014: $751,0162014Assets 2015: $705,106Liabilities 2015: $72Net Assets 2015: $705,0342015Assets 2016: $709,633Liabilities 2016: $84Net Assets 2016: $709,5492016Assets 2017: $705,995Liabilities 2017: $80Net Assets 2017: $705,9152017Assets 2018: $697,731Liabilities 2018: $84Net Assets 2018: $697,6472018Assets 2019: $703,434Liabilities 2019: $88Net Assets 2019: $703,3462019Assets 2020: $704,534Liabilities 2020: $16,579Net Assets 2020: $687,9552020Assets 2021: $982,384Liabilities 2021: $81Net Assets 2021: $982,3032021Assets 2022: $987,890Liabilities 2022: $82Net Assets 2022: $987,8082022Assets 2023: $961,001Liabilities 2023: $84Net Assets 2023: $960,9172023Assets 2024: $939,435Liabilities 2024: $87Net Assets 2024: $939,3482024

Highlighted filing

2021

Assets$982,384
Liabilities$81
Net Assets$982,303

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $143,8532011Expenses 2012: $131,7772012Expenses 2013: $158,5112013Revenue 2014: $125,312Expenses 2014: $134,783Net Income 2014: -$9,4712014Revenue 2015: $135,397Expenses 2015: $181,379Net Income 2015: -$45,9822015Revenue 2016: $154,577Expenses 2016: $150,062Net Income 2016: $4,5152016Revenue 2017: $163,739Expenses 2017: $167,374Net Income 2017: -$3,6352017Revenue 2018: $126,254Expenses 2018: $134,522Net Income 2018: -$8,2682018Revenue 2019: $149,728Expenses 2019: $144,029Net Income 2019: $5,6992019Revenue 2020: $106,291Expenses 2020: $121,682Net Income 2020: -$15,3912020Revenue 2021: $407,544Expenses 2021: $113,196Net Income 2021: $294,3482021Revenue 2022: $117,888Expenses 2022: $112,383Net Income 2022: $5,5052022Revenue 2023: $116,547Expenses 2023: $143,438Net Income 2023: -$26,8912023Revenue 2024: $109,142Expenses 2024: $130,711Net Income 2024: -$21,5692024

Highlighted filing

2021

Revenue$407,544
Expenses$113,196
Net Income$294,348
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Jun 13, 2022
Return Version
2020v4.2
Gross Receipts
$407,544
Mission and Program Overview

Mission

The organization recognizes and promotes academic excellence in college and university family and consumer sciences programs and promotes qualities of leadership by providing opportunities for services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$698,638$974,722▲ $276,084
Savings and Temporary Cash Investments$5,431$7,438▲ $2,007
Land, Buildings, and Equipment, Net$365$121▼ $244
Cash and Non-Interest-Bearing Accounts$100$103▲ $3
Total Assets$704,534$982,384▲ $277,850
Liabilities
Unsecured Notes Loans Payable$16,500--
Other Liabilities$79$81▲ $2
Total Liabilities$16,579$81▼ $16,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$687,955$982,303▲ $294,348
Total Net Assets Fund Balance$687,955$982,303▲ $294,348
Total Liabilities and Net Assets / Fund Balance$704,534$982,384▲ $277,850

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$121$16,005$16,126
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa MartinExecutive DirectorPT$62,610$62,610

Board Members and Trustees

NameTitle
Brooklyn SorensonCollegiate Chair
Bruce CameronFinance Chair
Lynette OlsonFoundation Chair
Jenifer ReaderPresident
Kyle RobersonPresident-elect
Diana Watson-maileAdvisor Councilor
Katie UhdeAlumni Councilor
Revenue and Support

Revenue Composition

Contributions and Grants
$110,430
Program Service Revenue
$0
Investment Income
$283,335
Other Revenue
$13,779
All Other Contributions
$34,559
Change in Net Assets
$294,348

Audited Revenue Reconciliation

Revenue per Audited Statements
$407,544
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$407,544
Total Revenue per Form 990
$407,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$71,165
Other Expenses$42,031
Total Fundraising Expense$5,026
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$47,980$13,802$3,944$65,726
Office Expenses$10,460$562$225$11,247
Fees for Services Other$5,125$5,546-$10,671
Occupancy$4,380$1,261$359$6,000
Payroll Taxes$3,970$1,142$327$5,439
All Other Expenses$1,834$298$86$2,218
Other Expenses$1,329$95$27$1,451
Information Technology$690$211$58$959
Depreciation Depletion-$242-$242
Conferences and Meetings$132$15-$147
Total Functional Expenses$81,470$26,700$5,026$113,196

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$113,196
Total Expenses per Audited Statements$113,196
Total Expenses per Form 990$113,196
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Payroll Liabilities$81
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed and approved by the executive director and members of the executive board prior to filing. Additionally, the executive director and members of the executive board evaluate the competency of the person(s) or firm hired to prepare the return and confirms the return is filed timely. The executive director and executive board consider this an appropriate fiduciary process.

Form 990, Part VI, Section B, Line 12C

Directors and officers are required to disclose and sign a conflict of interest statement on an annual basis.

Form 990, Part VI, Section B, Line 15

The personnel committee reviews the executive director and other employees and makes compensation recommendations to the finance committee. The personnel committee and finance committee present compensation recommendations to the national council for approval.

Form 990, Part VI, Section C, Line 19

The organization makes its tax return and governing documents available to the public on its website, guidestar, and upon request.

Filing and Contact Details

Filer

Filer Name
Phi Upsilon Omicron Inc
EIN
55-0600282
Phone
2709041340
Address
PO BOX 50970, BOWLING GREEN, KY 42102

Signing Officer

Name
Melissa Martin
Title
Executive Director
Phone
2709041340
Signed
2022-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Martin
Formed
1979
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
6
Employees
3
Volunteers
1,000

Preparer

Firm
Campbell Myers & Rutledge Pllc
Address
410 SOUTH BROADWAY, GLASGOW, KY 42141
Preparer
Laura Caitlin Hagan
Phone
2706512163
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt049012
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0436641
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt013779
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt013517
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt018146
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt015519
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt017129
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt078090
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0283335
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt023010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt051273
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt030011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt049012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0436641
IRS990ScheduleA/InvestmentIncomeCYPct00.45790
IRS990ScheduleA/InvestmentIncomePYPct00.28000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.54210
IRS990ScheduleA/PublicSupportPY509Pct00.72470
IRS990ScheduleA/PublicSupportTotal509Amt0516915
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0124209
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt083281
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt098455
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt096243
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0114727
IRS990ScheduleA/Total509Grp/TotalAmt0516915
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0407544
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0106291
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0149728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0126254
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0163739
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0953556
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0113196
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0121
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016005
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016126
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0407544
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0121
IRS990ScheduleD/TotalExpensesPerForm990Amt0113196
IRS990ScheduleD/TotalLiabilityAmt081
IRS990ScheduleD/TotalRevenuePerForm990Amt0407544
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0407544
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0113196
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND MEMBERS OF THE EXECUTIVE BOARD PRIOR TO FILING. ADDITIONALLY, THE EXECUTIVE DIRECTOR AND MEMBERS OF THE EXECUTIVE BOARD EVALUATE THE COMPETENCY OF THE PERSON(S) OR FIRM HIRED TO PREPARE THE RETURN AND CONFIRMS THE RETURN IS FILED TIMELY. THE EXECUTIVE DIRECTOR AND EXECUTIVE BOARD CONSIDER THIS AN APPROPRIATE FIDUCIARY PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE AND SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PERSONNEL COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR AND OTHER EMPLOYEES AND MAKES COMPENSATION RECOMMENDATIONS TO THE FINANCE COMMITTEE. THE PERSONNEL COMMITTEE AND FINANCE COMMITTEE PRESENT COMPENSATION RECOMMENDATIONS TO THE NATIONAL COUNCIL FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS TAX RETURN AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE, GUIDESTAR, AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PHI UPSILON OMICRON EDUCATIONAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0450314283
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOLARSHIPS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 50970
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOWLING GREEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd042102
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt036764
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH BASIS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PHI UPSILON OMICRON EDUCATION FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0704534
IRS990/TotalAssetsEOYAmt0982384
IRS990/TotalAssetsGrp/BOYAmt0704534
IRS990/TotalAssetsGrp/EOYAmt0982384
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0110430
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05026
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026700
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt081470
IRS990/TotalFunctionalExpensesGrp/TotalAmt0113196
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016579
IRS990/TotalLiabilitiesEOYAmt081
IRS990/TotalLiabilitiesGrp/BOYAmt016579
IRS990/TotalLiabilitiesGrp/EOYAmt081
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0687955
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0982303
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt081470
IRS990/TotalReportableCompFromOrgAmt062610
IRS990/TotalRevenueGrp/ExclusionAmt0283335
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013779

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.39$0.00$9.39$1.09$1.31$0.22
2023Detailed filing. Detailed filing data is available for this year.$9.61$0.00$9.61$1.17$1.43$0.27
2022Detailed filing. Detailed filing data is available for this year.$9.88$0.00$9.88$1.18$1.12$0.06
2021Detailed filing. Detailed filing data is available for this year.$9.82$0.00$9.82$4.08$1.13$2.94
2020Detailed filing. Detailed filing data is available for this year.$7.05$0.17$6.88$1.06$1.22$0.15
2019Detailed filing. Detailed filing data is available for this year.$7.03$0.00$7.03$1.50$1.44$0.06
2018Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$1.26$1.35$0.08
2017Detailed filing. Detailed filing data is available for this year.$7.06$0.00$7.06$1.64$1.67$0.04
2016Detailed filing. Detailed filing data is available for this year.$7.10$0.00$7.10$1.55$1.50$0.05
2015Detailed filing. Detailed filing data is available for this year.$7.05$0.00$7.05$1.35$1.81$0.46
2014Detailed filing. Detailed filing data is available for this year.$7.51$0.00$7.51$1.25$1.35$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.61$0.00$7.61$1.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.90$0.00$7.90$1.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.05$0.00$8.05$1.44