Civic Intelligence

Animal Allies Inc

990 • Fiscal year 2014 • EIN 57-1098821

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 31, 2015

1097 Asheville HwySpartanburg, SC 29303

(864) 576-6971

Siviq Scores

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

Liabilities / Assets

48th percentile

0.04x

Higher debt load relative to assets than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.02x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

58th percentile

$36,115

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

86th percentile

37%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

74th percentile

22%

Faster revenue growth than 74% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$271,714

Up $73,778 (+37%) from 2013

Net Assets

Up

$260,965

Up $76,632 (+42%) from 2013

Liabilities

Down

$10,749

Down $2,854 (-21%) from 2013

Revenue

Up

$698,329

Up $127,910 (+22%) from 2013

Expenses

Up

$621,962

Up $88,635 (+17%) from 2013

Net Income

Up

$76,367

Up $39,275 (+106%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $114,589Liabilities 2010: $520Net Assets 2010: $114,0692010Assets 2011: $102,357Liabilities 2011: $237Net Assets 2011: $102,1202011Assets 2012: $150,120Liabilities 2012: $109Net Assets 2012: $150,0112012Assets 2013: $197,936Liabilities 2013: $13,603Net Assets 2013: $184,3332013Assets 2014: $271,714Liabilities 2014: $10,749Net Assets 2014: $260,9652014Assets 2015: $338,780Liabilities 2015: $18,519Net Assets 2015: $320,2612015Assets 2016: $334,972Liabilities 2016: $14,738Net Assets 2016: $320,2342016Assets 2017: $447,395Liabilities 2017: $29,224Net Assets 2017: $418,1712017Assets 2018: $549,437Liabilities 2018: $43,499Net Assets 2018: $505,9382018Assets 2019: $1,082,333Liabilities 2019: $390,518Net Assets 2019: $691,8152019Assets 2020: $1,287,361Liabilities 2020: $537,111Net Assets 2020: $750,2502020Assets 2021: $1,151,920Liabilities 2021: $372,120Net Assets 2021: $779,8002021Assets 2022: $1,161,681Liabilities 2022: $359,265Net Assets 2022: $802,4162022Assets 2023: $1,110,838Liabilities 2023: $344,625Net Assets 2023: $766,2132023Assets 2024: $1,140,034Liabilities 2024: $295,847Net Assets 2024: $844,1872024

Highlighted filing

2014

Assets$271,714
Liabilities$10,749
Net Assets$260,965

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $545,0782010Expenses 2011: $514,6672011Revenue 2012: $572,896Expenses 2012: $526,499Net Income 2012: $46,3972012Revenue 2013: $570,419Expenses 2013: $533,327Net Income 2013: $37,0922013Revenue 2014: $698,329Expenses 2014: $621,962Net Income 2014: $76,3672014Revenue 2015: $741,935Expenses 2015: $681,870Net Income 2015: $60,0652015Revenue 2016: $709,076Expenses 2016: $709,865Net Income 2016: -$7892016Revenue 2017: $836,116Expenses 2017: $740,546Net Income 2017: $95,5702017Revenue 2018: $939,797Expenses 2018: $850,182Net Income 2018: $89,6152018Revenue 2019: $1,180,526Expenses 2019: $996,936Net Income 2019: $183,5902019Revenue 2020: $1,261,601Expenses 2020: $1,203,719Net Income 2020: $57,8822020Revenue 2021: $1,366,142Expenses 2021: $1,337,643Net Income 2021: $28,4992021Revenue 2022: $1,402,098Expenses 2022: $1,376,899Net Income 2022: $25,1992022Revenue 2023: $1,587,443Expenses 2023: $1,632,132Net Income 2023: -$44,6892023Revenue 2024: $1,936,898Expenses 2024: $1,862,379Net Income 2024: $74,5192024

Highlighted filing

2014

Revenue$698,329
Expenses$621,962
Net Income$76,367
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 31, 2015
Return Version
2014v5.0
Gross Receipts
$698,867
Mission and Program Overview

Mission

Animal allies mission is to reduce the number of stray, unwanted and unclaimed dogs and cats in our community by providing a low-cost spay and neuter program, which includes assisting low income individuals with spay and neuter fees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$129,552$211,548▲ $81,996
Land, Buildings, and Equipment, Net$44,247$34,687▼ $9,560
Accounts Receivable$3,229$4,093▲ $864
Total Assets$197,936$271,714▲ $73,778
Other Assets Total$20,908$21,386▲ $478
Liabilities
Accounts Payable and Accrued Expenses$6,803$7,140▲ $337
Deferred Revenue$6,800$3,609▼ $3,191
Total Liabilities$13,603$10,749▼ $2,854
Net Assets / Fund Balance
Unrestricted Net Assets$126,239$220,189▲ $93,950
Temporarily Rstr Net Assets$58,094$40,776▼ $17,318
Total Net Assets Fund Balance$184,333$260,965▲ $76,632
Total Liabilities and Net Assets / Fund Balance$197,936$271,714▲ $73,778

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,364$42,154$70,518
Leasehold Improvements$6,323$12,321$18,644
Other Assets Org$1,200--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christina RichardsEx. DirectorFT$36,115$36,115

Board Members and Trustees

NameTitle
Kristin TaylorChair
John DobsonVice Chair
Ann Elizabeth HoganBoard Member
Jane DempseyBoard Member
Karen MartinBoard Member
Nancy DischlerBoard Member
Nancy WilliamsBoard Member
Robin HesterBoard Member
Ryan LangleyBoard Member
Sara Ellis LehnerBoard Member
Pam KaplanSecretary
Kristin JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$158,484
Program Service Revenue
$539,548
Investment Income
$-123
Other Revenue
$420
All Other Contributions
$158,484
Change in Net Assets
$76,367

Audited Revenue Reconciliation

Revenue per Audited Statements
$698,329
Revenue Not Reported on Form 990
$601
Total Revenue per Audited Statements
$698,930
Total Revenue per Form 990
$698,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$392,161
Other Expenses$229,801
Total Fundraising Expense$8,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$329,422--$329,422
Current Officers, Directors, Trustees, and Key Employees$10,835$18,058$7,222$36,115
Payroll Taxes$25,397$1,083$144$26,624
Occupancy$21,347$1,124-$22,471
Fees for Services Accounting-$15,620-$15,620
Depreciation Depletion$12,477--$12,477
Office Expenses$5,937$4,756$833$11,526
Insurance$8,164$311$113$8,588
Advertising$6,716--$6,716
Other Expenses$3,686$194-$3,880
Fees for Services Other$2,878--$2,878
All Other Expenses$2,215-$50$2,265
Conferences and Meetings$368--$368
Fees for Service Investment Mgmnt Fees-$202-$202
Total Functional Expenses$572,252$41,348$8,362$621,962

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$622,298
Total Expenses per Form 990$621,962
Expenses per Audited Statements$621,760
Expenses Not Reported on Form 990$538
Expenses Not Reported on Financial Statements$202
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Nancy dischler kristin taylor family relationship

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

The board will receive an electronic copy of the 990 to reveiw before it is filed with the irs.

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

The purpose of the conflict of interest policy is to prevent the personal interest of staff members, board members, and volunteers from interfering with the performance of their duties to animal allies, or result in personal financial, professional, or political gain on the part of such persons at the expense of animal allies or its members, supporters, and other stakeholders. Full disclosure, by notice in writing, shall be made by the interested parties to the full board of directors in all conflicts of interest. The board of directors shall determine whether a conflict of interest exists and, if so the board shall vote to authorize or reject the transaction or take any other action deemed necessary to address the conflict and protect animal allies' best interest. A copy of the full policy shall be given to all board members, staff members, volunteers or other key stakeholders upon commencement of such person's relationship with animal allies. Each board member, officer, staff member, and volunteer shall sign and date the policy at the beginning of her/his term of service or employment and each year thereafter. This policy and disclosure form must be filed annually by all specified parties.

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

The executive director is hired by the board. Compensation is set after reviewing information on similar organizations and considering the responsibilities of the executive director and the organization's ability to pay.

Form 990, Page 6, Part VI, Line 19

As a nonprofit organization, it is the policy of animal allies to make all financial and operational records, promptly and readily available, upon request, for inspection or copying to any person/s. Animal allies' financial and operational records or any other requested public information will not be denied to any person/s for any reason. Animal allies will not require or ask such person/s to identify themselves when requesting such information. Animal allies will also not ask anyone to disclose a motive for making these requests.

Filing and Contact Details

Filer

Filer Name
Animal Allies Inc
EIN
57-1098821
Phone
8645766971
Address
1097 ASHEVILLE HWY, SPARTANBURG, SC 29303

Signing Officer

Name
Christina Richards
Title
Executive Director
Phone
8645766971
Signed
2015-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Richards
Formed
1998
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
23
Volunteers
25

Preparer

Firm
Norman Johnson & Co Pa
Address
191 N DANIEL MORGAN AVENUE, SPARTANBURG, SC 29306
Preparer
Gary J Johnson CPA
Phone
8645738623
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Animal allies mission is to reduce the number of stray, unwanted and unclaimed dogs and cats in our community by providing a low-cost spay and neuter program, which includes assisting low income individuals with spay and neuter fees.

Form 990, Part XI, Line 9

Losses reported on return 538 investment fee is netted with investment income -202 losses reported with expenses 538

Financial Statement Notes

Schedule D, Page 3, Part X

The organization believes that it is more likely than not that any significant tax positions would be sustained upon examination by the taxing authorities and it has not been subjected to such examinations. Tax years ending december 31, 2012, 2013, and 2014 remain subject to examination by the taxing authorities.

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

Investment fee is netted with investment income -202 losses reported with expenses 538

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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0ANIMAL ALLIES MISSION IS TO REDUCE THE NUMBER OF STRAY, UNWANTED AND UNCLAIMED DOGS AND CATS IN OUR COMMUNITY BY PROVIDING A LOW-COST SPAY AND NEUTER PROGRAM, WHICH INCLUDES ASSISTING LOW INCOME INDIVIDUALS WITH SPAY AND NEUTER FEES.
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IRS990/OtherExpensesGrp/Desc1ANIMAL TRANSPORTATION
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IRS990/PayrollTaxesGrp/TotalAmt026624
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHRISTINA RICHARDS
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
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IRS990/QuidProQuoContributionsInd0false
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0158484
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt069297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0135143
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0539548
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0457929
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02334761
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0420
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01080
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt02562
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0650
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IRS990ScheduleA/Total509Grp/TotalAmt02959791
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0503644
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0616524
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02961799
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0202
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012321
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IRS990ScheduleD/LossesReportedAmt0538
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt020186
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11200
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SPARTANBURG COUNTY FOUNDATION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherRevenueAmt0336
IRS990ScheduleD/RevenueNotReportedAmt0601
IRS990ScheduleD/RevenueSubtotalAmt0698329
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT ANY SIGNIFICANT TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES AND IT HAS NOT BEEN SUBJECTED TO SUCH EXAMINATIONS. TAX YEARS ENDING DECEMBER 31, 2012, 2013, AND 2014 REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT FEE IS NETTED WITH INVESTMENT INCOME -202 LOSSES REPORTED WITH EXPENSES 538
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt021386
IRS990ScheduleD/TotalExpensesPerForm990Amt0621962
IRS990ScheduleD/TotalRevenuePerForm990Amt0698329
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANIMAL ALLIES MISSION IS TO REDUCE THE NUMBER OF STRAY, UNWANTED AND UNCLAIMED DOGS AND CATS IN OUR COMMUNITY BY PROVIDING A LOW-COST SPAY AND NEUTER PROGRAM, WHICH INCLUDES ASSISTING LOW INCOME INDIVIDUALS WITH SPAY AND NEUTER FEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NANCY DISCHLER KRISTIN TAYLOR FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD WILL RECEIVE AN ELECTRONIC COPY OF THE 990 TO REVEIW BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PREVENT THE PERSONAL INTEREST OF STAFF MEMBERS, BOARD MEMBERS, AND VOLUNTEERS FROM INTERFERING WITH THE PERFORMANCE OF THEIR DUTIES TO ANIMAL ALLIES, OR RESULT IN PERSONAL FINANCIAL, PROFESSIONAL, OR POLITICAL GAIN ON THE PART OF SUCH PERSONS AT THE EXPENSE OF ANIMAL ALLIES OR ITS MEMBERS, SUPPORTERS, AND OTHER STAKEHOLDERS. FULL DISCLOSURE, BY NOTICE IN WRITING, SHALL BE MADE BY THE INTERESTED PARTIES TO THE FULL BOARD OF DIRECTORS IN ALL CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO THE BOARD SHALL VOTE TO AUTHORIZE OR REJECT THE TRANSACTION OR TAKE ANY OTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND PROTECT ANIMAL ALLIES' BEST INTEREST. A COPY OF THE FULL POLICY SHALL BE GIVEN TO ALL BOARD MEMBERS, STAFF MEMBERS, VOLUNTEERS OR OTHER KEY STAKEHOLDERS UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH ANIMAL ALLIES. EACH BOARD MEMBER, OFFICER, STAFF MEMBER, AND VOLUNTEER SHALL SIGN AND DATE THE POLICY AT THE BEGINNING OF HER/HIS TERM OF SERVICE OR EMPLOYMENT AND EACH YEAR THEREAFTER. THIS POLICY AND DISCLOSURE FORM MUST BE FILED ANNUALLY BY ALL SPECIFIED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR IS HIRED BY THE BOARD. COMPENSATION IS SET AFTER REVIEWING INFORMATION ON SIMILAR ORGANIZATIONS AND CONSIDERING THE RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR AND THE ORGANIZATION'S ABILITY TO PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AS A NONPROFIT ORGANIZATION, IT IS THE POLICY OF ANIMAL ALLIES TO MAKE ALL FINANCIAL AND OPERATIONAL RECORDS, PROMPTLY AND READILY AVAILABLE, UPON REQUEST, FOR INSPECTION OR COPYING TO ANY PERSON/S. ANIMAL ALLIES' FINANCIAL AND OPERATIONAL RECORDS OR ANY OTHER REQUESTED PUBLIC INFORMATION WILL NOT BE DENIED TO ANY PERSON/S FOR ANY REASON. ANIMAL ALLIES WILL NOT REQUIRE OR ASK SUCH PERSON/S TO IDENTIFY THEMSELVES WHEN REQUESTING SUCH INFORMATION. ANIMAL ALLIES WILL ALSO NOT ASK ANYONE TO DISCLOSE A MOTIVE FOR MAKING THESE REQUESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LOSSES REPORTED ON RETURN 538 INVESTMENT FEE IS NETTED WITH INVESTMENT INCOME -202 LOSSES REPORTED WITH EXPENSES 538

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.30$0.84$1.94$1.86$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.34$0.77$1.59$1.63$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.36$0.80$1.40$1.38$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.15$0.37$0.78$1.37$1.34$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.54$0.75$1.26$1.20$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.08$0.39$0.69$1.18$1.00$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.04$0.51$0.94$0.85$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.42$0.84$0.74$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.01$0.32$0.71$0.71$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.02$0.32$0.74$0.68$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.01$0.26$0.70$0.62$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.18$0.57$0.53$0.04
2012Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.57$0.53$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$0.55