Civic Intelligence

Highland Cemetery Inc

990 • Fiscal year 2018 • EIN 61-0225115

Oct 01, 2017 to Sep 30, 2018 • Filed on May 15, 2019

2167 Dixie HighwayFt Mitchell, KY 41017

(859) 331-3220

Siviq Scores

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

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

2018 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.11x

Higher debt load relative to revenue than 50% of similar nonprofits.

2018 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2018

Net Margin

95th percentile

66%

Higher net margin than 95% of similar nonprofits.

2018 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

21st percentile

$3,000

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2018 filings • $10M-$25M nonprofits • Source year 2018

Asset Growth

31st percentile

-2.1%

Faster asset growth than 31% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

91st percentile

75%

Faster revenue growth than 91% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$19,513,515

Down $428,353 (-2.1%) from 2017

Net Assets

Down

$19,185,395

Down $397,280 (-2.0%) from 2017

Liabilities

Down

$328,120

Down $31,073 (-8.7%) from 2017

Revenue

Up

$2,973,032

Up $1,270,462 (+75%) from 2017

Expenses

Up

$1,023,569

Up $86,375 (+9.2%) from 2017

Net Income

Up

$1,949,463

Up $1,184,087 (+155%) from 2017

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $12,014,961Liabilities 2011: $384,311Net Assets 2011: $11,630,6502011Assets 2012: $14,027,172Liabilities 2012: $347,776Net Assets 2012: $13,679,3962012Assets 2013: $14,635,133Liabilities 2013: $352,051Net Assets 2013: $14,283,0822013Assets 2014: $16,274,988Liabilities 2014: $364,170Net Assets 2014: $15,910,8182014Assets 2015: $15,977,752Liabilities 2015: $394,842Net Assets 2015: $15,582,9102015Assets 2016: $19,140,807Liabilities 2016: $344,618Net Assets 2016: $18,796,1892016Assets 2017: $19,941,868Liabilities 2017: $359,193Net Assets 2017: $19,582,6752017Assets 2018: $19,513,515Liabilities 2018: $328,120Net Assets 2018: $19,185,3952018Assets 2019: $22,753,656Liabilities 2019: $289,050Net Assets 2019: $22,464,6062019Assets 2020: $21,011,712Liabilities 2020: $303,752Net Assets 2020: $20,707,9602020Assets 2021: $23,478,166Liabilities 2021: $363,219Net Assets 2021: $23,114,9472021Assets 2022: $20,920,445Liabilities 2022: $378,629Net Assets 2022: $20,541,8162022Assets 2023: $22,396,949Liabilities 2023: $385,622Net Assets 2023: $22,011,3272023Assets 2024: $26,399,753Liabilities 2024: $414,220Net Assets 2024: $25,985,5332024

Highlighted filing

2018

Assets$19,513,515
Liabilities$328,120
Net Assets$19,185,395

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,152,621Expenses 2011: $826,351Net Income 2011: $326,2702011Revenue 2012: $1,161,307Expenses 2012: $876,453Net Income 2012: $284,8542012Revenue 2013: $1,321,255Expenses 2013: $815,414Net Income 2013: $505,8412013Revenue 2014: $1,435,538Expenses 2014: $869,624Net Income 2014: $565,9142014Revenue 2015: $1,606,554Expenses 2015: $889,534Net Income 2015: $717,0202015Revenue 2016: $2,014,627Expenses 2016: $1,035,718Net Income 2016: $978,9092016Revenue 2017: $1,702,570Expenses 2017: $937,194Net Income 2017: $765,3762017Revenue 2018: $2,973,032Expenses 2018: $1,023,569Net Income 2018: $1,949,4632018Revenue 2019: $1,704,726Expenses 2019: $1,050,839Net Income 2019: $653,8872019Revenue 2020: $1,370,768Expenses 2020: $990,748Net Income 2020: $380,0202020Revenue 2021: $5,931,885Expenses 2021: $1,100,606Net Income 2021: $4,831,2792021Revenue 2022: $1,406,039Expenses 2022: $1,029,718Net Income 2022: $376,3212022Revenue 2023: $204,023Expenses 2023: $1,037,898Net Income 2023: -$833,8752023Revenue 2024: $1,419,132Expenses 2024: $1,081,674Net Income 2024: $337,4582024

Highlighted filing

2018

Revenue$2,973,032
Expenses$1,023,569
Net Income$1,949,463
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$5,000,244
Mission and Program Overview

Mission

NONE

See information below re: cemetery and burial services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,532,049$1,546,092▲ $14,043
Investments in Publicly Traded Securities$609,332$719,033▲ $109,701
Inventories for Sale or Use$215,651$203,713▼ $11,938
Accounts Receivable$190,054$167,205▼ $22,849
Prepaid Expenses and Deferred Charges$32,623$29,845▼ $2,778
Cash and Non-Interest-Bearing Accounts$73,511$9,985▼ $63,526
Total Assets$19,941,868$19,513,515▼ $428,353
Other Assets Total$17,288,648$16,837,642▼ $451,006
Liabilities
Other Liabilities$313,770$279,090▼ $34,680
Accounts Payable and Accrued Expenses$45,423$49,030▲ $3,607
Total Liabilities$359,193$328,120▼ $31,073
Net Assets / Fund Balance
Permanently Rstr Net Assets$17,297,566$16,842,354▼ $455,212
Unrestricted Net Assets$2,285,109$2,343,041▲ $57,932
Total Net Assets Fund Balance$19,582,675$19,185,395▼ $397,280
Total Liabilities and Net Assets / Fund Balance$19,941,868$19,513,515▼ $428,353

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$110,600$617,401-
Other Land Buildings$453,727$432,683-
Land$952,583--
Equipment$29,182$288,773-
Other Assets Org$16,837,642--
Compensation and Service Providers

Employees

NameTitleBaseTotal
D YoutseyDirector$3,000$3,000
H Hoefinghoff JansenPresident and CEO$3,000$3,000
M FarrellVice-president$3,000$3,000
R HoefinghoffTreasurer$3,000$3,000
T MilburnDirector$3,000$3,000
J KletteFormer President$2,250$2,250
D VaughnDirector$750$750

Board Members and Trustees

NameTitle
H Hoefinghoff JansenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,025
Program Service Revenue
$373,848
Investment Income
$2,185,267
Other Revenue
$408,892
Change in Net Assets
$1,949,463

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,973,031
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-2,346,742
Total Revenue per Audited Statements
$626,289
Total Revenue per Form 990
$2,973,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$693,833
Other Expenses$329,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$289,940$170,283-$460,223
Other Employee Benefits$93,146$54,705-$147,851
Depreciation Depletion$67,570--$67,570
All Other Expenses$66,618$391-$67,009
Insurance$55,993--$55,993
Pension Plan Contributions$30,350$17,824-$48,174
Payroll Taxes$23,679$13,906-$37,585
Fees for Services Accounting-$20,545-$20,545
Fees for Services Other-$18,000-$18,000
Other Expenses$14,196--$14,196
Office Expenses$8,022--$8,022
Advertising$6,837--$6,837
Travel$699$410-$1,109
Fees for Service Investment Mgmnt Fees-$104-$104
Total Functional Expenses$727,401$296,168$0$1,023,569

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,023,569
Total Expenses per Audited Statements$1,023,569
Total Expenses per Form 990$1,023,569
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Income$279,090
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 2

Two directors, richard hoefinghoff and heather jansen are father/daughter, respectively. Also mr. Hoefinghoff is the financial consultant for the five perpetual trust funds as well as the general trust fund of the cemetery and works for hilliard lyons where the funds are held.

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

Form 990 is prepared by the accounting firm and given to the governing body for review before a final return is prepared and presented for signatures and mailing.

Form 990, Part VI, Section C, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Highland Cemetery Inc
EIN
61-0225115
Phone
8593313220
Address
2167 DIXIE HIGHWAY, FT MITCHELL, KY 41017

Signing Officer

Name
Thomas R Honebrink
Title
General Manager
Phone
8593313220
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather H Jansen
Formed
1868
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Rankin Rankin & Company
Address
1717 DIXIE HIGHWAY SUITE 600, FT WRIGHT, KY 41011
Preparer
James C Sparrow
Phone
8593315000
Raw XML Appendix395 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt08765
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0917842
IRS990/PYOtherExpensesAmt0279443
IRS990/PYOtherRevenueAmt0374920
IRS990/PYProgramServiceRevenueAmt0401043
IRS990/PYRevenuesLessExpensesAmt0765376
IRS990/PYSalariesCompEmpBnftPaidAmt0657751
IRS990/PYTotalExpensesAmt0937194
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01702570
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01949463
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt05025
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0110600
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0617401
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0728001
IRS990ScheduleD/EquipmentGrp/BookValueAmt029182
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0288773
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0317955
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01023569
IRS990ScheduleD/LandGrp/BookValueAmt0952583
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0952583
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2346742
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt016837642
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PERPETUAL CARE TRUSTS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0453727
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0432683
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0886410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0279090
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INCOME
IRS990ScheduleD/RevenueNotReportedAmt0-2346742
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02973031
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01546092
IRS990ScheduleD/TotalBookValueOtherAssetsAmt016837642
IRS990ScheduleD/TotalExpensesPerForm990Amt01023569
IRS990ScheduleD/TotalLiabilityAmt0279090
IRS990ScheduleD/TotalRevenuePerForm990Amt02973031
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0626289
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01023569
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO DIRECTORS, RICHARD HOEFINGHOFF AND HEATHER JANSEN ARE FATHER/DAUGHTER, RESPECTIVELY. ALSO MR. HOEFINGHOFF IS THE FINANCIAL CONSULTANT FOR THE FIVE PERPETUAL TRUST FUNDS AS WELL AS THE GENERAL TRUST FUND OF THE CEMETERY AND WORKS FOR HILLIARD LYONS WHERE THE FUNDS ARE HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY THE ACCOUNTING FIRM AND GIVEN TO THE GOVERNING BODY FOR REVIEW BEFORE A FINAL RETURN IS PREPARED AND PRESENTED FOR SIGNATURES AND MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt019941868
IRS990/TotalAssetsEOYAmt019513515
IRS990/TotalAssetsGrp/BOYAmt019941868
IRS990/TotalAssetsGrp/EOYAmt019513515
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05025
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0296168
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0727401
IRS990/TotalFunctionalExpensesGrp/TotalAmt01023569
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0359193
IRS990/TotalLiabilitiesEOYAmt0328120
IRS990/TotalLiabilitiesGrp/BOYAmt0359193
IRS990/TotalLiabilitiesGrp/EOYAmt0328120
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019582675
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019185395
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0727401
IRS990/TotalProgramServiceRevenueAmt0373848
IRS990/TotalReportableCompFromOrgAmt018000
IRS990/TotalRevenueGrp/ExclusionAmt0860795
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02107212
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02973032
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019941868
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019513515
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0410
IRS990/TravelGrp/ProgramServicesAmt0699
IRS990/TravelGrp/TotalAmt01109
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02285109
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02343041
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02167 DIXIE HIGHWAY
IRS990/USAddress/CityNm0FT MITCHELL
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd041017
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.HIGHLANDCEMETERY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS R HONEBRINK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08593313220
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0610225115
ReturnHeader/Filer/PhoneNum08593313220
ReturnHeader/Filer/USAddress/AddressLine1Txt02167 DIXIE HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0FT MITCHELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041017
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0AD063CB87F3D7272CC72DA25D0F833A69E9C9421
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AD063CB87F3D7272CC72DA25D0F833A69E9C9421
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.49.112.24
ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:03:18
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0610721782
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RANKIN RANKIN & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01717 DIXIE HIGHWAY SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593315000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES C SPARROW
ReturnHeader/ReturnTs02019-05-22T12:11:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$26.4$0.41$26.0$1.42$1.08$0.34
2023Detailed filing. Detailed filing data is available for this year.$22.4$0.39$22.0$0.20$1.04$0.83
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$0.38$20.5$1.41$1.03$0.38
2021Detailed filing. Detailed filing data is available for this year.$23.5$0.36$23.1$5.93$1.10$4.83
2020Detailed filing. Detailed filing data is available for this year.$21.0$0.30$20.7$1.37$0.99$0.38
2019Detailed filing. Detailed filing data is available for this year.$22.8$0.29$22.5$1.70$1.05$0.65
2018Detailed filing. Detailed filing data is available for this year.$19.5$0.33$19.2$2.97$1.02$1.95
2017Summary only. Only limited summary data is available for this year.$19.9$0.36$19.6$1.70$0.94$0.77
2016Summary only. Only limited summary data is available for this year.$19.1$0.34$18.8$2.01$1.04$0.98
2015Summary only. Only limited summary data is available for this year.$16.0$0.39$15.6$1.61$0.89$0.72
2014Summary only. Only limited summary data is available for this year.$16.3$0.36$15.9$1.44$0.87$0.57
2013Summary only. Only limited summary data is available for this year.$14.6$0.35$14.3$1.32$0.82$0.51
2012Summary only. Only limited summary data is available for this year.$14.0$0.35$13.7$1.16$0.88$0.28
2011Summary only. Only limited summary data is available for this year.$12.0$0.38$11.6$1.15$0.83$0.33