Civic Intelligence

Melbourne Volunteer Fire Department Inc.

990 • Fiscal year 2023 • EIN 61-6077770

Jan 01, 2023 to Dec 31, 2023 • Filed on May 22, 2024

P O Box 912 Mary Ingles HwyMelbourne, KY 41059

(859) 322-1017

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.07x

Higher debt load relative to assets than 63% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.42x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

26th percentile

-8.6%

Higher net margin than 26% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

33rd percentile

-2.3%

Faster asset growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

44%

Faster revenue growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$624,136

Down $14,510 (-2.3%) from 2022

Net Assets

Down

$583,088

Down $8,349 (-1.4%) from 2022

Liabilities

Down

$41,048

Down $6,161 (-13%) from 2022

Revenue

Up

$97,209

Up $29,545 (+44%) from 2022

Expenses

Down

$105,558

Down $1,203 (-1.1%) from 2022

Net Income

Up

-$8,349

Up $30,748 (+79%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $840,877Liabilities 2011: $29,544Net Assets 2011: $811,3332011Assets 2012: $789,144Liabilities 2012: $23,979Net Assets 2012: $765,1652012Assets 2013: $734,882Liabilities 2013: $18,247Net Assets 2013: $716,6352013Assets 2014: $665,319Liabilities 2014: $12,343Net Assets 2014: $652,9762014Assets 2015: $619,307Liabilities 2015: $8,670Net Assets 2015: $610,6372015Assets 2016: $567,774Liabilities 2016: $0Net Assets 2016: $567,7742016Assets 2017: $904,323Liabilities 2017: $75,000Net Assets 2017: $829,3232017Assets 2018: $792,608Liabilities 2018: $70,111Net Assets 2018: $722,4972018Assets 2019: $736,379Liabilities 2019: $70,111Net Assets 2019: $666,2682019Assets 2020: $719,875Liabilities 2020: $60,332Net Assets 2020: $659,5432020Assets 2021: $683,725Liabilities 2021: $53,191Net Assets 2021: $630,5342021Assets 2022: $638,646Liabilities 2022: $47,209Net Assets 2022: $591,4372022Assets 2023: $624,136Liabilities 2023: $41,048Net Assets 2023: $583,0882023Assets 2024: $580,274Liabilities 2024: $34,702Net Assets 2024: $545,5722024

Highlighted filing

2023

Assets$624,136
Liabilities$41,048
Net Assets$583,088

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $32,593Expenses 2011: $74,797Net Income 2011: -$42,2042011Revenue 2012: $30,607Expenses 2012: $76,775Net Income 2012: -$46,1682012Revenue 2013: $32,382Expenses 2013: $80,912Net Income 2013: -$48,5302013Revenue 2014: $17,416Expenses 2014: $81,075Net Income 2014: -$63,6592014Revenue 2015: $38,356Expenses 2015: $80,695Net Income 2015: -$42,3392015Revenue 2016: $38,807Expenses 2016: $81,670Net Income 2016: -$42,8632016Revenue 2017: $353,667Expenses 2017: $92,118Net Income 2017: $261,5492017Revenue 2018: -$1,286Expenses 2018: $105,540Net Income 2018: -$106,8262018Revenue 2019: $28,333Expenses 2019: $84,562Net Income 2019: -$56,2292019Revenue 2020: $70,009Expenses 2020: $76,734Net Income 2020: -$6,7252020Revenue 2021: $58,625Expenses 2021: $87,634Net Income 2021: -$29,0092021Revenue 2022: $67,664Expenses 2022: $106,761Net Income 2022: -$39,0972022Revenue 2023: $97,209Expenses 2023: $105,558Net Income 2023: -$8,3492023Revenue 2024: $70,336Expenses 2024: $107,852Net Income 2024: -$37,5162024

Highlighted filing

2023

Revenue$97,209
Expenses$105,558
Net Income-$8,349
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 22, 2024
Return Version
2023v5.0
Gross Receipts
$124,561
Mission and Program Overview

Mission

To provide fire protection and medical services in and around the city of melbourne, kentucky.

To provide fire protection and medial services in and around the city of melbourne, kentucky

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$596,779$529,327▼ $67,452
Savings and Temporary Cash Investments$10,332$76,111▲ $65,779
Cash and Non-Interest-Bearing Accounts$31,535$18,698▼ $12,837
Total Assets$638,646$624,136▼ $14,510
Liabilities
Other Liabilities$47,209$41,048▼ $6,161
Total Liabilities$47,209$41,048▼ $6,161
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$591,437$583,088▼ $8,349
Total Net Assets Fund Balance$591,437$583,088▼ $8,349
Total Liabilities and Net Assets / Fund Balance$638,646$624,136▼ $14,510

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$374,279$552,994$927,273
Buildings$105,787$195,486$301,273
Land$47,258-$47,258
Other Land Buildings$2,003$11,241$13,244
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas HaterPresident
James KremerVice President
Cj ParkerTrustee
Eric VogelTrustee
Scott HartigTrustee
Steve MinshallTrustee
Paul HehmanFire Chief
Brian MeyerSecretary
Daniel JoeringSergeant at Arm
Gerald L TiemeierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,999
Program Service Revenue
$131
Investment Income
$23,427
Other Revenue
$23,652
Change in Net Assets
$-8,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,558
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$57,300--$57,300
Insurance$15,704--$15,704
Occupancy$6,478--$6,478
Other Expenses$3,225--$3,225
Fees for Services Accounting$1,900--$1,900
Interest$1,416--$1,416
All Other Expenses$985--$985
Office Expenses$776--$776
Total Functional Expenses$105,558$0$0$105,558
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,133
Fundraising Direct Expenses$0
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
Kfc Loan$41,048
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

Line 6 explanation - the members of the organization are the firefighters and others who volunteer their time to benefit the fire department.

Form 990, Part VI, Section A, Line 7A

Line 7a explanation - the volunteers have the opportunity to vote in annual elections to select the members of the governing body.

Form 990, Part VI, Section A, Line 7B

Line 7b explanation - all volunteers can attend monthly board meetings in order to voice their opinions on issues and vote.

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

Line 11b explanation - copies of the 990 are distributed to all members at the first board meeting following its completion.

Form 990, Part VI, Section B, Line 12

The conflict of interest policy is made available to all new members and it is required that all conflicts must be brought to the boards attention as soon as they arise.

Form 990, Part VI, Section C, Line 19

All of the fire department's governing documents and financial statements are kept at the fire house, and made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Melbourne Volunteer Fire Department Inc
EIN
61-6077770
Phone
8593221017
Address
P O BOX 912 MARY INGLES HWY, MELBOURNE, KY 41059

Signing Officer

Name
Gerald L Tiemeier
Title
Treasurer
Phone
8593221017
Signed
2024-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Tiemeier
Formed
1951
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
20

Preparer

Firm
Munninghoff Lange and Co
Address
231 SCOTT BLVD 3RD FLOOR, COVINGTON, KY 41011
Preparer
Donald F Heeb CPA
Phone
8596552300
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt090353
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0779
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt028
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0835
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt049999
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt049999
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt044500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt019500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt019500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0183498
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0779
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0835
IRS990ScheduleA/InvestmentIncomeCYPct00.00260
IRS990ScheduleA/InvestmentIncomePYPct00.00290
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt031831
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt07928
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt01982
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt02722
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt04874
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt049337
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.84520
IRS990ScheduleA/PublicSupportPY509Pct00.91550
IRS990ScheduleA/PublicSupportTotal509Amt0273851
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt064599
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt061935
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt056609
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt067277
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt023431
IRS990ScheduleA/Total509Grp/TotalAmt0273851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt097209
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt069865
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt058607
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt070009
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt028333
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0324023
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0105787
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0195486
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0301273
IRS990ScheduleD/EquipmentGrp/BookValueAmt0374279
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0552994
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0927273
IRS990ScheduleD/LandGrp/BookValueAmt047258
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt047258
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02003
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011241
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013244
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041048
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0KFC LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0529327
IRS990ScheduleD/TotalLiabilityAmt041048
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - THE MEMBERS OF THE ORGANIZATION ARE THE FIREFIGHTERS AND OTHERS WHO VOLUNTEER THEIR TIME TO BENEFIT THE FIRE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A EXPLANATION - THE VOLUNTEERS HAVE THE OPPORTUNITY TO VOTE IN ANNUAL ELECTIONS TO SELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7B EXPLANATION - ALL VOLUNTEERS CAN ATTEND MONTHLY BOARD MEETINGS IN ORDER TO VOICE THEIR OPINIONS ON ISSUES AND VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 11B EXPLANATION - COPIES OF THE 990 ARE DISTRIBUTED TO ALL MEMBERS AT THE FIRST BOARD MEETING FOLLOWING ITS COMPLETION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO ALL NEW MEMBERS AND IT IS REQUIRED THAT ALL CONFLICTS MUST BE BROUGHT TO THE BOARDS ATTENTION AS SOON AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL OF THE FIRE DEPARTMENT'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT AT THE FIRE HOUSE, AND MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0638646
IRS990/TotalAssetsEOYAmt0624136
IRS990/TotalAssetsGrp/BOYAmt0638646
IRS990/TotalAssetsGrp/EOYAmt0624136
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt049999
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0105558
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105558
IRS990/TotalGrossUBIAmt09133
IRS990/TotalLiabilitiesBOYAmt047209
IRS990/TotalLiabilitiesEOYAmt041048
IRS990/TotalLiabilitiesGrp/BOYAmt047209
IRS990/TotalLiabilitiesGrp/EOYAmt041048
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0591437
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0583088
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0105558
IRS990/TotalProgramServiceRevenueAmt0131
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt038077
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097209
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt09133
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0638646
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0624136
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.FIREDEPARTMENTS.NET/KENTUCKYMVFD

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.80$0.35$5.46$0.70$1.08$0.38
2023Detailed filing. Detailed filing data is available for this year.$6.24$0.41$5.83$0.97$1.06$0.08
2022Detailed filing. Detailed filing data is available for this year.$6.39$0.47$5.91$0.68$1.07$0.39
2021Detailed filing. Detailed filing data is available for this year.$6.84$0.53$6.31$0.59$0.88$0.29
2020Detailed filing. Detailed filing data is available for this year.$7.20$0.60$6.60$0.70$0.77$0.07
2019Detailed filing. Detailed filing data is available for this year.$7.36$0.70$6.66$0.28$0.85$0.56
2018Detailed filing. Detailed filing data is available for this year.$7.93$0.70$7.22$0.01$1.06$1.07
2017Summary only. Only limited summary data is available for this year.$9.04$0.75$8.29$3.54$0.92$2.62
2016Summary only. Only limited summary data is available for this year.$5.68$0.00$5.68$0.39$0.82$0.43
2015Summary only. Only limited summary data is available for this year.$6.19$0.09$6.11$0.38$0.81$0.42
2014Summary only. Only limited summary data is available for this year.$6.65$0.12$6.53$0.17$0.81$0.64
2013Summary only. Only limited summary data is available for this year.$7.35$0.18$7.17$0.32$0.81$0.49
2012Summary only. Only limited summary data is available for this year.$7.89$0.24$7.65$0.31$0.77$0.46
2011Summary only. Only limited summary data is available for this year.$8.41$0.30$8.11$0.33$0.75$0.42