Civic Intelligence

Westview Behavioral Health Services

990 • Fiscal year 2020 • EIN 57-0855473

Jul 01, 2019 to Jun 30, 2020 • Filed on Jul 09, 2021

P O Box 738Newberry, SC 29108

(803) 276-5690

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.77x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

39th percentile

0.6%

Higher net margin than 39% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$82,714

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

42nd percentile

3.0%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

72nd percentile

16%

Faster revenue growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,455,063

Up $42,658 (+3.0%) from 2019

Net Assets

Up

$65,862

Up $10,139 (+18%) from 2019

Liabilities

Up

$1,389,201

Up $32,519 (+2.4%) from 2019

Revenue

Up

$1,803,771

Up $247,794 (+16%) from 2019

Expenses

Up

$1,793,632

Up $282,678 (+19%) from 2019

Net Income

Down

$10,139

Down $34,884 (-77%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2010: $1,120,822Liabilities 2010: $69,400Net Assets 2010: $1,051,4222010Assets 2011: $1,024,485Liabilities 2011: $38,272Net Assets 2011: $986,2132011Assets 2012: $1,002,190Liabilities 2012: $31,779Net Assets 2012: $970,4112012Assets 2013: $1,046,467Liabilities 2013: $32,288Net Assets 2013: $1,014,1792013Assets 2014: $1,057,830Liabilities 2014: $19,996Net Assets 2014: $1,037,8342014Assets 2015: $1,109,257Liabilities 2015: $547,216Net Assets 2015: $562,0412015Assets 2016: $1,201,083Liabilities 2016: $588,263Net Assets 2016: $612,8202016Assets 2017: $1,357,608Liabilities 2017: $1,394,401Net Assets 2017: -$36,7932017Assets 2018: $1,353,445Liabilities 2018: $1,080,163Net Assets 2018: $273,2822018Assets 2019: $1,412,405Liabilities 2019: $1,356,682Net Assets 2019: $55,7232019Assets 2020: $1,455,063Liabilities 2020: $1,389,201Net Assets 2020: $65,8622020Assets 2021: $1,508,603Liabilities 2021: $1,779,396Net Assets 2021: -$270,7932021Assets 2022: $1,565,498Liabilities 2022: $1,738,446Net Assets 2022: -$172,9482022Assets 2023: $1,831,440Liabilities 2023: $1,882,270Net Assets 2023: -$50,8302023Assets 2024: $1,757,053Liabilities 2024: $1,803,571Net Assets 2024: -$46,5182024Assets 2025: $1,872,477Liabilities 2025: $1,700,299Net Assets 2025: $172,1782025

Highlighted filing

2020

Assets$1,455,063
Liabilities$1,389,201
Net Assets$65,862

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $961,1952010Expenses 2011: $888,8082011Expenses 2012: $642,5032012Revenue 2013: $610,791Expenses 2013: $566,543Net Income 2013: $44,2482013Revenue 2014: $603,007Expenses 2014: $579,352Net Income 2014: $23,6552014Revenue 2015: $660,907Expenses 2015: $614,829Net Income 2015: $46,0782015Revenue 2016: $968,736Expenses 2016: $878,994Net Income 2016: $89,7422016Revenue 2017: $1,531,701Expenses 2017: $1,621,043Net Income 2017: -$89,3422017Revenue 2018: $1,454,263Expenses 2018: $1,447,361Net Income 2018: $6,9022018Revenue 2019: $1,555,977Expenses 2019: $1,510,954Net Income 2019: $45,0232019Revenue 2020: $1,803,771Expenses 2020: $1,793,632Net Income 2020: $10,1392020Revenue 2021: $1,972,619Expenses 2021: $2,195,358Net Income 2021: -$222,7392021Revenue 2022: $2,068,503Expenses 2022: $1,970,658Net Income 2022: $97,8452022Revenue 2023: $2,177,694Expenses 2023: $2,045,076Net Income 2023: $132,6182023Revenue 2024: $2,215,532Expenses 2024: $2,211,220Net Income 2024: $4,3122024Revenue 2025: $2,297,394Expenses 2025: $2,078,698Net Income 2025: $218,6962025

Highlighted filing

2020

Revenue$1,803,771
Expenses$1,793,632
Net Income$10,139
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jul 9, 2021
Return Version
2019v5.1
Gross Receipts
$1,803,771
Mission and Program Overview

Mission

Drug and alcohol abuse services provides legally required/drug and alcohol abuse services in newberry and saluda counties in sc. A part of state organization

DRUG AND ALCOHOL ABUSE SERVICES Provides legally required /drug and alcohol abuse services in New- berry and Saluda Counties in SC. A part of state organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$652,098$736,467▲ $84,369
Land, Buildings, and Equipment, Net$538,400$515,231▼ $23,169
Pd in Cap Srpls Land Bldg Eqp Fund$538,400$515,230▼ $23,170
Accounts Receivable$221,907$198,969▼ $22,938
Prepaid Expenses and Deferred Charges-$4,396-
Savings and Temporary Cash Investments$0--
Rtn Earn Endowment Incm Other Fnds$-482,677$-449,368▲ $33,309
Total Assets$1,412,405$1,455,063▲ $42,658
Liabilities
Accounts Payable and Accrued Expenses$1,356,682$1,349,090▼ $7,592
Deferred Revenue-$40,111-
Total Liabilities$1,356,682$1,389,201▲ $32,519
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,723$65,862▲ $10,139
Total Liabilities and Net Assets / Fund Balance$1,412,405$1,455,063▲ $42,658

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$390,866$576,753$967,619
Equipment$0$171,054$171,054
Land$124,365-$124,365
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hugh B Gray JrExec DirectorFT$82,714$82,714

Board Members and Trustees

NameTitle
Bobby ChapmanChairman
Kristi CollinsVice Chair
Alma SullivanBoard Member
Bradd BunceBoard Member
Donna PerryBoard Member
Harold R MalloyBoard Member
Helen KeenanBoard Member
Jane CasonBoard Member
Joy AntleyBoard Member
Randy RobertsonBoard Member
Rev Edward JeterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,596,394
Program Service Revenue
$205,595
Investment Income
$1,782
Other Revenue
$0
All Other Contributions
$9,235
Change in Net Assets
$10,139

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,803,771
Total Revenue per Audited Statements
$1,803,771
Total Revenue per Form 990
$1,803,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,254,370
Other Expenses$539,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$724,768$0$0$724,768
Current Officers, Directors, Trustees, and Key Employees$53,569$156,213$0$209,782
Pension Plan Contributions$141,931$0$0$141,931
Fees for Services Other$115,132$0$0$115,132
Other Employee Benefits$109,429$0$0$109,429
Fees for Services Management$81,135$0$0$81,135
Payroll Taxes$68,460$0$0$68,460
Office Expenses$67,789$0$0$67,789
Advertising$66,949$0$0$66,949
All Other Expenses$64,385$0$0$64,385
Travel$33,646$0$0$33,646
Insurance$25,205$0$0$25,205
Depreciation Depletion$24,781$0$0$24,781
Other Expenses$22,115$0$0$22,115
Fees for Services Accounting$19,491$0$0$19,491
Occupancy$1,760$0$0$1,760
Total Functional Expenses$1,637,419$156,213$0$1,793,632

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,793,659
Expenses per Audited Statements$1,793,632
Total Expenses per Form 990$1,793,632
Expenses Not Reported on Form 990$27
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
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
No
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
Westview Behavioral Health Services
EIN
57-0855473
Phone
8032765690
Address
P O BOX 738, NEWBERRY, SC 29108

Signing Officer

Name
Hugh B Gray Jr
Title
Executive Director
Phone
8032765690
Signed
2021-07-09
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
26
Volunteers
0

Preparer

Firm
M Wade Miles PC
Address
144 Leisure Lane Suite 300, Columbia, SC 29210
Preparer
M Wade Miles
Phone
8037312727
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

No committes meet or have authority to make decisons

Pt VI, Line 11B

Copy of form 990 is provided to board members at their request

Pt VI, Line 12C

Executive director and board review at least annually

Pt VI, Line 15A

Recognition of retirment plan funding needs per GASB

Pt XI

Change in reported unfunded pension liability

Financial Statement Notes

Pt XII, Line 2D

depreciation variance

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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt01760
IRS990/OccupancyGrp/TotalAmt01760
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt067789
IRS990/OfficeExpensesGrp/TotalAmt067789
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0109429
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0109429
IRS990/OtherExpensesGrp/Desc0POSTAGE
IRS990/OtherExpensesGrp/Desc1DUES AND MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc2EQUIPMENET RENTALS
IRS990/OtherExpensesGrp/Desc3EDUCATIONAL SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt01598
IRS990/OtherExpensesGrp/ProgramServicesAmt110164
IRS990/OtherExpensesGrp/ProgramServicesAmt25112
IRS990/OtherExpensesGrp/ProgramServicesAmt322115
IRS990/OtherExpensesGrp/TotalAmt01598
IRS990/OtherExpensesGrp/TotalAmt110164
IRS990/OtherExpensesGrp/TotalAmt25112
IRS990/OtherExpensesGrp/TotalAmt322115
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt068460
IRS990/PayrollTaxesGrp/TotalAmt068460
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0538400
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0515230
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0141931
IRS990/PensionPlanContributionsGrp/TotalAmt0141931
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04396
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0H B GRAY JR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0Program Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0205595
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01340567
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01852
IRS990/PYOtherExpensesAmt0453438
IRS990/PYProgramServiceRevenueAmt0213558
IRS990/PYRevenuesLessExpensesAmt045023
IRS990/PYSalariesCompEmpBnftPaidAmt01057516
IRS990/PYTotalExpensesAmt01510954
IRS990/PYTotalRevenueAmt01555977
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt010139
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0207377
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-482677
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-449368
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0390866
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0576753
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0967619
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0171054
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0171054
IRS990ScheduleD/ExpensesNotReportedAmt027
IRS990ScheduleD/ExpensesSubtotalAmt01793632
IRS990ScheduleD/LandGrp/BookValueAmt0124365
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0124365
IRS990ScheduleD/OtherExpensesIncludedAmt027
IRS990ScheduleD/RevenueSubtotalAmt01803771
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0depreciation variance
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0515231
IRS990ScheduleD/TotalExpensesPerForm990Amt01793632
IRS990ScheduleD/TotalRevenuePerForm990Amt01803771
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01803771
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01793659
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No committes meet or have authority to make decisons
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copy of form 990 is provided to board members at their request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive director and board review at least annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Recognition of retirment plan funding needs per GASB
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Change in reported unfunded pension liability
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01412405
IRS990/TotalAssetsEOYAmt01455063
IRS990/TotalAssetsGrp/BOYAmt01412405
IRS990/TotalAssetsGrp/EOYAmt01455063
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01596394
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156213
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01637419
IRS990/TotalFunctionalExpensesGrp/TotalAmt01793632
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01356682
IRS990/TotalLiabilitiesEOYAmt01389201
IRS990/TotalLiabilitiesGrp/BOYAmt01356682
IRS990/TotalLiabilitiesGrp/EOYAmt01389201
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt055723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt065862
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01637419
IRS990/TotalProgramServiceRevenueAmt0205595
IRS990/TotalReportableCompFromOrgAmt082714
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0207377
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01803771
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01412405
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01455063
IRS990/TotReportableCompRltdOrgAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.87$1.70$0.17$2.30$2.08$0.22
2024Detailed filing. Detailed filing data is available for this year.$1.76$1.80$0.05$2.22$2.21$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.83$1.88$0.05$2.18$2.05$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.57$1.74$0.17$2.07$1.97$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.51$1.78$0.27$1.97$2.20$0.22
2020Detailed filing. Detailed filing data is available for this year.$1.46$1.39$0.07$1.80$1.79$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.41$1.36$0.06$1.56$1.51$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.35$1.08$0.27$1.45$1.45$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.36$1.39$0.04$1.53$1.62$0.09
2016Summary only. Only limited summary data is available for this year.$1.20$0.59$0.61$0.97$0.88$0.09
2015Summary only. Only limited summary data is available for this year.$1.11$0.55$0.56$0.66$0.61$0.05
2014Summary only. Only limited summary data is available for this year.$1.06$0.02$1.04$0.60$0.58$0.02
2013Summary only. Only limited summary data is available for this year.$1.05$0.03$1.01$0.61$0.57$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.03$0.97$0.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.04$0.99$0.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.07$1.05$0.96