Civic Intelligence

Old Hickory Council Inc

990 • Fiscal year 2021 • EIN 56-0529985

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 30, 2022

6600 Silas Creek PkwyWinstonsalem, NC 27106

(336) 760-2900

Siviq Scores

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

Liabilities / Assets

60th percentile

0.21x

Higher debt load relative to assets than 60% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.41x

Higher debt load relative to revenue than 70% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

70th percentile

26%

Higher net margin than 70% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

65th percentile

$155,179

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

46th percentile

8.0%

Faster asset growth than 46% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

123%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$6,751,394

Up $500,231 (+8.0%) from 2020

Net Assets

Down

$5,344,173

Down $331,860 (-5.8%) from 2020

Liabilities

Up

$1,407,221

Up $832,091 (+145%) from 2020

Revenue

Up

$3,453,289

Up $1,903,233 (+123%) from 2020

Expenses

Up

$2,563,846

Up $24,668 (+1.0%) from 2020

Net Income

Up

$889,443

Up $1,878,565 (+190%) from 2020

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,477,712Liabilities 2010: $273,946Net Assets 2010: $6,203,7662010Assets 2011: $7,487,739Liabilities 2011: $237,418Net Assets 2011: $7,250,3212011Assets 2012: $7,572,357Liabilities 2012: $268,960Net Assets 2012: $7,303,3972012Assets 2013: $7,371,359Liabilities 2013: $167,477Net Assets 2013: $7,203,8822013Assets 2014: $7,085,140Liabilities 2014: $196,461Net Assets 2014: $6,888,6792014Assets 2015: $6,891,051Liabilities 2015: $194,040Net Assets 2015: $6,697,0112015Assets 2016: $6,992,923Liabilities 2016: $205,032Net Assets 2016: $6,787,8912016Assets 2017: $7,166,830Liabilities 2017: $280,297Net Assets 2017: $6,886,5332017Assets 2018: $7,043,638Liabilities 2018: $461,288Net Assets 2018: $6,582,3502018Assets 2019: $6,927,881Liabilities 2019: $390,620Net Assets 2019: $6,537,2612019Assets 2020: $6,251,163Liabilities 2020: $575,130Net Assets 2020: $5,676,0332020Assets 2021: $6,751,394Liabilities 2021: $1,407,221Net Assets 2021: $5,344,1732021Assets 2022: $5,235,864Liabilities 2022: $251,111Net Assets 2022: $4,984,7532022Assets 2023: $5,097,569Liabilities 2023: $235,286Net Assets 2023: $4,862,2832023Assets 2024: $5,413,444Liabilities 2024: $210,527Net Assets 2024: $5,202,9172024

Highlighted filing

2021

Assets$6,751,394
Liabilities$1,407,221
Net Assets$5,344,173

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $4,060,700Expenses 2010: $3,595,824Net Income 2010: $464,8762010Revenue 2011: $4,598,509Expenses 2011: $3,404,229Net Income 2011: $1,194,2802011Expenses 2012: $3,325,6012012Revenue 2013: $3,120,620Expenses 2013: $3,295,841Net Income 2013: -$175,2212013Revenue 2014: $2,790,386Expenses 2014: $2,985,206Net Income 2014: -$194,8202014Revenue 2015: $2,848,615Expenses 2015: $3,030,653Net Income 2015: -$182,0382015Revenue 2016: $3,136,339Expenses 2016: $3,023,451Net Income 2016: $112,8882016Revenue 2017: $2,988,551Expenses 2017: $3,029,085Net Income 2017: -$40,5342017Revenue 2018: $2,933,267Expenses 2018: $3,099,687Net Income 2018: -$166,4202018Revenue 2019: $2,871,947Expenses 2019: $3,122,458Net Income 2019: -$250,5112019Revenue 2020: $1,550,056Expenses 2020: $2,539,178Net Income 2020: -$989,1222020Revenue 2021: $3,453,289Expenses 2021: $2,563,846Net Income 2021: $889,4432021Revenue 2022: $2,591,992Expenses 2022: $3,910,241Net Income 2022: -$1,318,2492022Revenue 2023: $2,842,379Expenses 2023: $3,056,312Net Income 2023: -$213,9332023Revenue 2024: $3,663,425Expenses 2024: $3,412,304Net Income 2024: $251,1212024

Highlighted filing

2021

Revenue$3,453,289
Expenses$2,563,846
Net Income$889,443
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 30, 2022
Return Version
2021v4.0
Gross Receipts
$4,925,638
Mission and Program Overview

Mission

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self- reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,497,830$3,162,009▼ $335,821
Savings and Temporary Cash Investments$765,533$2,405,589▲ $1,640,056
Investments in Publicly Traded Securities$1,792,206$848,762▼ $943,444
Pledges and Grants Receivable$19,135$99,929▲ $80,794
Accounts Receivable$100,874$95,865▼ $5,009
Prepaid Expenses and Deferred Charges$25,988$73,554▲ $47,566
Inventories for Sale or Use$49,363$65,452▲ $16,089
Cash and Non-Interest-Bearing Accounts$234$234→ $0
Total Assets$6,251,163$6,751,394▲ $500,231
Liabilities
Accounts Payable and Accrued Expenses$99,591$1,165,983▲ $1,066,392
Other Liabilities$156,583$147,479▼ $9,104
Deferred Revenue$29,890$83,694▲ $53,804
Mortgage Notes Payable Secured by Investment Property$51,101--
Unsecured Notes Loans Payable$237,965$10,065▼ $227,900
Total Liabilities$575,130$1,407,221▲ $832,091
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,326,774$4,871,205▼ $455,569
Net Assets With Donor Restrictions$349,259$472,968▲ $123,709
Total Net Assets Fund Balance$5,676,033$5,344,173▼ $331,860
Total Liabilities and Net Assets / Fund Balance$6,251,163$6,751,394▲ $500,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,012,135$6,138,872$8,151,007
Land$1,007,233-$1,007,233
Equipment$76,873$884,196$961,069
Leasehold Improvements$65,768$281,887$347,655

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$1,824,524$200,487▲ $166,414$1,084,709$1,079,860
2020$1,728,185-▲ $222,702$96,505$1,824,524
2019$1,565,510$23,908▲ $234,748$66,427$1,728,185
2018$1,754,401$28,647▼ $93,346$95,409$1,565,510
2017$1,559,571$100,750▲ $190,023$67,648$1,754,401
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacob Andrew ArmstrongScout ExecutFT$142,025$13,154$155,179
Jacob Andrew ArmstrongScout Executive-$142,025$13,154$155,179

Board Members and Trustees

NameTitle
David BarksdalePresident
Ann VaughnDirector
Bobby ToddDirector
Bradley KrpejsDirector
Brandon MccannDirector
Bruce BradleyDirector
Daron AtkinsDirector
Frederick Evans SrDirector
Homer DearminDirector
J R GorhamDirector
Jerry Butler DdsDirector
John MillarDirector
Johnny Sigers JrDirector
Keith CookeDirector
Ken CarlsonDirector
Lee Koch JrDirector
Mae SmithermanDirector
Matthew WhiteDirector
Miles Abernethy IiiDirector
Pennie SawyerDirector
Robert MasonDirector
Robert SandersDirector
Samuel BishopDirector
Scott McneelyDirector
Shane HarterinkDirector
Thomas TravisDirector
Timothy BlackDirector
Wesley Curtis JrDirector
Wesley HutchinsDirector
William Hayes SrDirector
Bill OrrAssistant Tr
William BishopCommissioner
Andrew EricksonTreasurer
Steve BumgarnerVP - Marketi
Travis GentryVP - Program
Paul CorcoranVP -properti
Alan ProctorVP at Large
John LoftisVP at Large
Robert RogersVP at Large
Tim DavisVP at Large
Robert Turner SrVP-dist Oper
Dudley WattsVP-governanc
Bob SeehausenVP-membershi
Revenue and Support

Revenue Composition

Contributions and Grants
$1,469,898
Program Service Revenue
$1,526,837
Investment Income
$303,163
Other Revenue
$153,391
All Other Contributions
$797,570
Change in Net Assets
$889,443

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,470,537
Revenue Not Reported on Financial Statements
$-17,248
Revenue Not Reported on Form 990
$-158,342
Other Revenue Adjustments
$-44,104
Total Revenue per Audited Statements
$3,312,195
Total Revenue per Form 990
$3,453,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,330,573
Salaries, Compensation, and Employee Benefits$1,221,051
Total Fundraising Expense$94,414
Grants and Similar Amounts Paid$12,222
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$717,758$61,758$34,386$813,902
Depreciation Depletion$251,825$31,704$18,419$301,948
Occupancy$176,863$3,820$2,219$182,902
Other Employee Benefits$150,670$17,583$10,078$178,331
Current Officers, Directors, Trustees, and Key Employees$138,264$9,668$7,247$155,179
Payroll Taxes$64,927$5,511$3,201$73,639
Travel$57,691$4,749$2,760$65,200
All Other Expenses$56,340$4,015$2,755$63,110
Fees for Services Accounting$53,636$3,750$2,812$60,198
Insurance$40,017$4,458$2,588$47,063
Information Technology$31,648$2,213$1,659$35,520
Other Expenses$30,745$1,826$1,061$30,745
Fees for Service Investment Mgmnt Fees-$26,856-$26,856
Fees for Services Other$15,147$1,059$794$17,000
Office Expenses$11,147$423$1,732$13,302
Grants to Domestic Individuals$12,222--$12,222
Conferences and Meetings$10,011$119$69$10,199
Advertising$7,736$541$406$8,683
Fees for Services Legal$6,309$441$331$7,081
Interest$2,539$320$186$3,045
Total Functional Expenses$2,287,635$181,797$94,414$2,563,846

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,644,055
Total Expenses per Form 990$2,563,846
Expenses per Audited Statements$2,536,990
Expenses Not Reported on Form 990$1,107,065
Expenses Not Reported on Financial Statements$26,856
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$281,991
Fundraising Direct Expenses$206,845
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$210,918$210,918$71,825$139,093
Distinguished C$82,850-$1,433-
Total Events$397,212$281,991$206,845$75,146
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cust Act-order of the Arrow$77,466
Cust Act-unit Deposits$33,627
Cust Act-other$28,578
Current Portion of L/t Debt$14,315
Cust Act-registration Fees$-6,507
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Active members may elect the members of the governing body, and approve significant decisions of the governing body.

Form 990, Page 6, Part VI, Line 7A

Active members may elect members at large, regular members of the executive board, and officers of the corporation other than the scout executive.

Form 990, Page 6, Part VI, Line 7B

Active members may vote at the annual meeting to receive and approve financial statements showing the financial position of the corporations as of the close of its most recent complete fiscal yer and the results of operations during such year, and transacting such other business as may come before the meeting. Active members may vote in other regular meetings and special meetings, including proposals to merge or consolidate.

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

The scout executive reviews and signs the 990. A copy is then given to the treasurer for review. The treasurer then announces to the board that he has reviewed the 990 and has a copy available for review.

Form 990, Page 6, Part VI, Line 12C

On a regular basis, board members, employees, volunteers, and individuals in the community are asked to report any conflicts of interest to the board.

Form 990, Page 6, Part VI, Line 15A

A compensation committee is formed of selected executive board members. The committee obtains information on other comparable salaries for top executives from both surveys and information from the national office. The committee reviews that information and the performance of the eo before determining appropriate increase.

Form 990, Page 6, Part VI, Line 15B

For other officers and key employees, the scout executive reviews performance of the individual, uses salary ranges from national and budget information before setting increase. All increases are reviewed by the compensation committee.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request. The council is included in the group exemption filing of the national council, boy scouts of america, and therefore did not file a separate form 1023. A copy of the group tax-exempt determination letter is available upon request.

Filing and Contact Details

Filer

Filer Name
Old Hickory Council Inc
EIN
56-0529985
Phone
3367602900
Address
6600 SILAS CREEK PKWY, WINSTONSALEM, NC 27106
Doing Business As
Boy Scouts of America

Signing Officer

Name
Jacob Andrew Armstrong
Title
Scout Executive
Phone
3367602900
Signed
2022-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Andrew Armstrong
Formed
1943
Legal Domicile
Nc
Voting Board Members
44
Independent Board Members
44
Employees
168
Volunteers
2,000

Preparer

Firm
Cannon & Company Llp
Address
2160 COUNTRY CLUB RD, WINSTONSALEM, NC 27104-4208
Preparer
Joey Perkins
Phone
3367250635
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation shall promote, within the territory covered by the charter from time to time granted it by the boy scouts of america and in accordance with the congressional charter, bylaws, and rules and regulations of the boy scouts of america, the scouting program of promoting the ability of boys and young men and women to do things for themselves and others, training them in scoutcraft, and teaching them patriotism, courage, self- reliance, and kindred virtues, using the methods which are now in common use by the boy scouts of america.

Form 990, Page 2, Part III, Line 4A

Traditional scouting: the old hickory council, bsa provides program support, facilities, organized activities, and other related services for scouting in eight counties of northwest north carolina. Total registered youth in traditional scouting, cub scouts, venturers and explorers in 2021 was 4,400. Year round programs are provided to boys and girls ages 6-20. All aspects of the program focus on citizenship, character and fitness. Over 4,800 scouts scouts and leaders from all over the southeast and the old hickory council area participated in summer camp 2021 at camp raven knob. The council's on-line merit badge program, raven knob university, designed to advance scouts in our program, had 3,500 participants from all 50 states and 4 countries. In115 scouts earned the rank of eagle scout in 2021. Scouts provided over 25,000 hours of community service throughout the councils northwest nc territory. Scouts collected 51,082 lbs. Of food during the annual scouting for food drive to help feed hungry families throughout the eight county area.

Form 990, Part XI, Line 9

Book tax difference loss on sale of asset 36,334 additional fundraiser event expense 7,770 uncollectible pledge write off -15,072 settlement trust payment -1,084,223 f/r expense allocated -7,770 total -1,062,961

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intended uses for endowment funds are to support the programs and maintenance of camp raven knob, to support the programs of the old hickory council, and to provide scholarships to youth going to the philmont high adventure base in cimmaron, nm.

Schedule D, Page 3, Part X

The council is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code, except on net income derived from unrelated business activities. The council is classified as a public charity. The council is also exempt from state income tax. The council currently has no unrelated business income. The council assesses whether it is more likely than not that a tax position will be sustained upon examination of the technical merits of the position, assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of the tax position is not recognized in the financial statements. The council recorded no asset or liabilities for uncertain tax positions or unrecognized tax benefits. The council's forms 990, return of organization exempt from income tax, are subject to examination by the internal revenue service, generally for three years after they are filed.

Schedule D, Page 4, Part XI, Line 4B

Book tax difference loss on sale of asset -36,334 additional fundraiser event expense -7,770

Schedule D, Page 4, Part XII, Line 2D

Uncollectible pledge write off 15,072 settlement trust payment 1,084,223 f/r expense allocated 7,770

Schedule D, Page 4, Part XIII

Schedule d, part xii, line 2d - 1,099,295 uncollectible pledges - 15,072 loss contingency accrual - contribution to bsa settlement trust - 1,084,223 in late 2020, the national organization of the boy scouts of america filed for bankruptcy protection due to claims relating to allegations of sexual abuse. In june 2021, the national boy scouts of america and all opposing parties to the lawsuit reached a tentative settlement. Each council will be required to contribute to a victims' settlement trust totaling 500 million dollars. Old hickory council's portion is estimated to be 1,084,223 and is shown as an accrued liability at december 31, 2021. The funds will be paid from net assets without donor restrictions from the endowment fund. The time of payment is uncertain but expected when final judgment is determined by the courts. To protect these funds, the council transferred 1,084,223 from the endowment fund to a checking account in july 2021.

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IRS990/Desc0TRADITIONAL SCOUTING: THE OLD HICKORY COUNCIL, BSA PROVIDES PROGRAM SUPPORT, FACILITIES, ORGANIZED ACTIVITIES, AND OTHER RELATED SERVICES FOR SCOUTING IN EIGHT COUNTIES OF NORTHWEST NORTH CAROLINA. TOTAL REGISTERED YOUTH IN TRADITIONAL SCOUTING, CUB SCOUTS, VENTURERS AND EXPLORERS IN 2021 WAS 4,400. YEAR ROUND PROGRAMS ARE PROVIDED TO BOYS AND GIRLS AGES 6-20. ALL ASPECTS OF THE PROGRAM FOCUS ON CITIZENSHIP, CHARACTER AND FITNESS. OVER 4,800 SCOUTS SCOUTS AND LEADERS FROM ALL OVER THE SOUTHEAST AND THE OLD HICKORY COUNCIL AREA PARTICIPATED IN SUMMER CAMP 2021 AT CAMP RAVEN KNOB. THE COUNCIL'S ON-LINE MERIT BADGE PROGRAM, RAVEN KNOB UNIVERSITY, DESIGNED TO ADVANCE SCOUTS IN OUR PROGRAM, HAD 3,500 PARTICIPANTS FROM ALL 50 STATES AND 4 COUNTRIES. IN115 SCOUTS EARNED THE RANK OF EAGLE SCOUT IN 2021. SCOUTS PROVIDED OVER 25,000 HOURS OF COMMUNITY SERVICE THROUGHOUT THE COUNCILS NORTHWEST NC TERRITORY. SCOUTS COLLECTED 51,082 LBS. OF FOOD DURING THE ANNUAL SCOUTING FOR FOOD DRIVE TO HELP FEED HUNGRY FAMILIES THROUGHOUT THE EIGHT COUNTY AREA.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCOUT EXECUT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP-GOVERNANC
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP - MARKETI
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP -PROPERTI
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSISTANT TR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP-MEMBERSHI
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP-DIST OPER
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP - PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.41$0.21$5.20$3.66$3.41$0.25
2023Detailed filing. Detailed filing data is available for this year.$5.10$0.24$4.86$2.84$3.06$0.21
2022Detailed filing. Detailed filing data is available for this year.$5.24$0.25$4.98$2.59$3.91$1.32
2021Detailed filing. Detailed filing data is available for this year.$6.75$1.41$5.34$3.45$2.56$0.89
2020Detailed filing. Detailed filing data is available for this year.$6.25$0.58$5.68$1.55$2.54$0.99
2019Detailed filing. Detailed filing data is available for this year.$6.93$0.39$6.54$2.87$3.12$0.25
2018Detailed filing. Detailed filing data is available for this year.$7.04$0.46$6.58$2.93$3.10$0.17
2017Detailed filing. Detailed filing data is available for this year.$7.17$0.28$6.89$2.99$3.03$0.04
2016Detailed filing. Detailed filing data is available for this year.$6.99$0.21$6.79$3.14$3.02$0.11
2015Detailed filing. Detailed filing data is available for this year.$6.89$0.19$6.70$2.85$3.03$0.18
2014Detailed filing. Detailed filing data is available for this year.$7.09$0.20$6.89$2.79$2.99$0.19
2013Detailed filing. Detailed filing data is available for this year.$7.37$0.17$7.20$3.12$3.30$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.57$0.27$7.30$3.33
2011Summary only. Only limited summary data is available for this year.$7.49$0.24$7.25$4.60$3.40$1.19
2010Summary only. Only limited summary data is available for this year.$6.48$0.27$6.20$4.06$3.60$0.46