Civic Intelligence

Forrester-Davis Development Center Inc.

990 • Fiscal year 2014 • EIN 71-0422083

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 27, 2015

1000 Buchanan72830

(479) 754-6210

Siviq Scores

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

Liabilities / Assets

38th percentile

0.04x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

27th percentile

0.03x

Higher debt load relative to revenue than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

25th percentile

-6.0%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,554,194

Down $199,636 (-11%) from 2013

Net Assets

Down

$1,485,063

Down $149,838 (-9.2%) from 2013

Liabilities

Down

$69,131

Down $49,798 (-42%) from 2013

Revenue

$2,512,488

No earlier filing loaded for comparison.

Expenses

Up

$2,662,326

Up $36,673 (+1.4%) from 2013

Net Income

-$149,838

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,571,030Liabilities 2011: $110,941Net Assets 2011: $1,460,0892011Assets 2012: $1,715,546Liabilities 2012: $107,056Net Assets 2012: $1,608,4902012Assets 2013: $1,753,830Liabilities 2013: $118,929Net Assets 2013: $1,634,9012013Assets 2014: $1,554,194Liabilities 2014: $69,131Net Assets 2014: $1,485,0632014Assets 2015: $1,951,921Liabilities 2015: $291,217Net Assets 2015: $1,660,7042015Assets 2016: $3,550,726Liabilities 2016: $398,722Net Assets 2016: $3,152,0042016Assets 2017: $3,399,030Liabilities 2017: $392,078Net Assets 2017: $3,006,9522017Assets 2018: $3,525,132Liabilities 2018: $340,122Net Assets 2018: $3,185,0102018Assets 2019: $3,542,546Liabilities 2019: $257,766Net Assets 2019: $3,284,7802019Assets 2020: $3,383,758Liabilities 2020: $657,442Net Assets 2020: $2,726,3162020Assets 2021: $4,102,187Liabilities 2021: $555,705Net Assets 2021: $3,546,4822021Assets 2022: $4,897,228Liabilities 2022: $102,762Net Assets 2022: $4,794,4662022Assets 2023: $5,146,613Liabilities 2023: $211,984Net Assets 2023: $4,934,6292023Assets 2024: $4,862,388Liabilities 2024: $132,738Net Assets 2024: $4,729,6502024Assets 2025: $4,978,865Liabilities 2025: $231,417Net Assets 2025: $4,747,4482025

Highlighted filing

2014

Assets$1,554,194
Liabilities$69,131
Net Assets$1,485,063

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,363,2032011Expenses 2012: $2,570,8402012Expenses 2013: $2,625,6532013Revenue 2014: $2,512,488Expenses 2014: $2,662,326Net Income 2014: -$149,8382014Revenue 2015: $2,972,465Expenses 2015: $2,796,824Net Income 2015: $175,6412015Revenue 2016: $4,717,652Expenses 2016: $3,226,352Net Income 2016: $1,491,3002016Revenue 2017: $3,306,553Expenses 2017: $3,451,605Net Income 2017: -$145,0522017Revenue 2018: $3,548,072Expenses 2018: $3,370,014Net Income 2018: $178,0582018Revenue 2019: $3,736,650Expenses 2019: $3,636,880Net Income 2019: $99,7702019Revenue 2020: $2,833,444Expenses 2020: $3,391,908Net Income 2020: -$558,4642020Revenue 2021: $4,129,649Expenses 2021: $3,309,483Net Income 2021: $820,1662021Revenue 2022: $4,508,416Expenses 2022: $3,260,432Net Income 2022: $1,247,9842022Revenue 2023: $3,916,919Expenses 2023: $3,776,756Net Income 2023: $140,1632023Revenue 2024: $3,598,116Expenses 2024: $3,803,095Net Income 2024: -$204,9792024Revenue 2025: $3,763,607Expenses 2025: $3,745,809Net Income 2025: $17,7982025

Highlighted filing

2014

Revenue$2,512,488
Expenses$2,662,326
Net Income-$149,838
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 27, 2015
Return Version
2013v4.0
Gross Receipts
$2,532,558
Mission and Program Overview

Mission

To provide educational/habilitative services that enable developmentally disabled individuals to pursue independence and a better quality of life.

SCHOOL FOR HANDICAPPED

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$992,721$886,818▼ $105,903
Savings and Temporary Cash Investments$274,645$275,351▲ $706
Cash and Non-Interest-Bearing Accounts$272,835$235,325▼ $37,510
Accounts Receivable$195,204$136,846▼ $58,358
Prepaid Expenses and Deferred Charges$18,425$19,854▲ $1,429
Total Assets$1,753,830$1,554,194▼ $199,636
Liabilities
Accounts Payable and Accrued Expenses$118,929$58,718▼ $60,211
Mortgage Notes Payable Secured by Investment Property-$10,413-
Total Liabilities$118,929$69,131▼ $49,798
Net Assets / Fund Balance
Unrestricted Net Assets$1,209,525$1,059,687▼ $149,838
Temporarily Rstr Net Assets$425,376$425,376→ $0
Total Net Assets Fund Balance$1,634,901$1,485,063▼ $149,838
Total Liabilities and Net Assets / Fund Balance$1,753,830$1,554,194▼ $199,636

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$568,079$545,333$1,113,412
Equipment$296,652$707,062$1,003,714
Land$22,087-$22,087
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carol MartinChair
Doug HarveyVice Chairma
Andrea GibbonsDirector
Darren FreemanDirector
Elizabeth GabbardDirector
Jackie NowotnyDirector
Jim TroneDirector
Josh NoblesDirector
Marilyn BreedloveDirector
Maryilyn BreedloveDirector
Nancy HillDirector
Steven WyattDirector
Terri StumbaughSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$193,232
Program Service Revenue
$2,337,263
Investment Income
$-19,081
Other Revenue
$1,074
All Other Contributions
$27,876
Change in Net Assets
$-149,838

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,512,488
Total Revenue per Audited Statements
$2,512,488
Total Revenue per Form 990
$2,512,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,884,161
Other Expenses$778,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,418,611$249,785-$1,668,396
Depreciation Depletion$159,031--$159,031
All Other Expenses$50,403$89,185-$139,588
Payroll Taxes$104,275$19,109-$123,384
Other Employee Benefits-$92,381-$92,381
Insurance-$59,337-$59,337
Other Expenses$73,968$47,432-$47,432
Fees for Services Accounting-$16,607-$16,607
Travel-$2,321-$2,321
Interest-$694-$694
Total Functional Expenses$2,085,475$576,851$0$2,662,326

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,662,326
Total Expenses per Audited Statements$2,662,326
Total Expenses per Form 990$2,662,326
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 11B

Every member of the board receives a copy of the return for review and votes on its approval at the next board meeting following completion of the return.

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

Enforcement of policy is dealt with on an individual basis by yearly reviews and reports.

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

Adminstrator's compensation is determined in executive session and board meeting.

Form 990, Page 6, Part VI, Line 19

Organization makes its governing documents, conflict of interest policies, and financial statements available upon request, publication in the newspaper, and notification of meeting dates to parents.

Filing and Contact Details

Filer

EIN
71-0422083
Phone
4797546210

Signing Officer

Name
Joy Wilson
Title
Administrator
Phone
4797546210
Signed
2015-01-27

Organization Details

Principal Officer
Joy Wilson
Formed
1971
Legal Domicile
Ar
Voting Board Members
9
Independent Board Members
9
Employees
177

Preparer

Preparer
Adele K Jacobs CPA
Phone
4797542478
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

4 part-time volunteers and 9 volunteer board members

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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/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0TITLE XIX
IRS990/ProgramServiceRevenueGrp/Desc1MAC WORKCENTER
IRS990/ProgramServiceRevenueGrp/Desc2DAYCARE SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3MEALS INCOME
IRS990/ProgramServiceRevenueGrp/Desc4AR REHAB
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01885951
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1388864
IRS990/ProgramServiceRevenueGrp/ExclusionAmt245659
IRS990/ProgramServiceRevenueGrp/ExclusionAmt315729
IRS990/ProgramServiceRevenueGrp/ExclusionAmt41000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01885951
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1388864
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt245659
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt315729
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0275926
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01790
IRS990/PYOtherExpensesAmt0788350
IRS990/PYOtherRevenueAmt01248
IRS990/PYProgramServiceRevenueAmt02373100
IRS990/PYRevenuesLessExpensesAmt026411
IRS990/PYSalariesCompEmpBnftPaidAmt01837303
IRS990/PYTotalExpensesAmt02625653
IRS990/PYTotalRevenueAmt02652064
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-149838
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0274645
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0275351
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0568079
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0545333
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01113412
IRS990ScheduleD/EquipmentGrp/BookValueAmt0296652
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0707062
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01003714
IRS990ScheduleD/ExpensesSubtotalAmt02662326
IRS990ScheduleD/LandGrp/BookValueAmt022087
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt022087
IRS990ScheduleD/RevenueSubtotalAmt02512488
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0886818
IRS990ScheduleD/TotalExpensesPerForm990Amt02662326
IRS990ScheduleD/TotalRevenuePerForm990Amt02512488
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02512488
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02662326
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATION POLICIES ARE PUBLISHED ANNUALLY THROUGH THE LOCAL NEWSPAPER
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FINANCIAL AID FROM GOVERNMENT AGENCIES ARE GIVEN TO THE ORGANIZATION FOR THE RETURN OF SERVICES SUCH AS DAY CARE, HABILITATIVE, TRANSPORTATION, SPECIAL NUTRITION PROGRAM, AND BUS GRANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt04 PART-TIME VOLUNTEERS AND 9 VOLUNTEER BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY MEMBER OF THE BOARD RECEIVES A COPY OF THE RETURN FOR REVIEW AND VOTES ON ITS APPROVAL AT THE NEXT BOARD MEETING FOLLOWING COMPLETION OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENFORCEMENT OF POLICY IS DEALT WITH ON AN INDIVIDUAL BASIS BY YEARLY REVIEWS AND REPORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADMINSTRATOR'S COMPENSATION IS DETERMINED IN EXECUTIVE SESSION AND BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST, PUBLICATION IN THE NEWSPAPER, AND NOTIFICATION OF MEETING DATES TO PARENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0425376
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0425376
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01753830
IRS990/TotalAssetsEOYAmt01554194
IRS990/TotalAssetsGrp/BOYAmt01753830
IRS990/TotalAssetsGrp/EOYAmt01554194
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0193232
IRS990/TotalEmployeeCnt0177
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0576851
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02085475
IRS990/TotalFunctionalExpensesGrp/TotalAmt02662326
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0118929
IRS990/TotalLiabilitiesEOYAmt069131
IRS990/TotalLiabilitiesGrp/BOYAmt0118929
IRS990/TotalLiabilitiesGrp/EOYAmt069131
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01634901
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01485063
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt060
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt060
IRS990/TotalProgramServiceExpensesAmt02085475
IRS990/TotalProgramServiceRevenueAmt02337263
IRS990/TotalRevenueGrp/ExclusionAmt02338337
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-19081
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02512488
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01753830
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01554194
IRS990/TravelGrp/ManagementAndGeneralAmt02321
IRS990/TravelGrp/TotalAmt02321
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.23$4.75$3.76$3.75$0.02
2024Detailed filing. Detailed filing data is available for this year.$4.86$0.13$4.73$3.60$3.80$0.20
2023Detailed filing. Detailed filing data is available for this year.$5.15$0.21$4.93$3.92$3.78$0.14
2022Detailed filing. Detailed filing data is available for this year.$4.90$0.10$4.79$4.51$3.26$1.25
2021Detailed filing. Detailed filing data is available for this year.$4.10$0.56$3.55$4.13$3.31$0.82
2020Detailed filing. Detailed filing data is available for this year.$3.38$0.66$2.73$2.83$3.39$0.56
2019Detailed filing. Detailed filing data is available for this year.$3.54$0.26$3.28$3.74$3.64$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.53$0.34$3.19$3.55$3.37$0.18
2017Summary only. Only limited summary data is available for this year.$3.40$0.39$3.01$3.31$3.45$0.15
2016Detailed filing. Detailed filing data is available for this year.$3.55$0.40$3.15$4.72$3.23$1.49
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.29$1.66$2.97$2.80$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.55$0.07$1.49$2.51$2.66$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.12$1.63$2.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.11$1.61$2.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.11$1.46$2.36