Civic Intelligence

Bowling Green School

990 • Fiscal year 2017 • EIN 72-0685639

Jun 01, 2016 to May 31, 2017 • Filed on Dec 20, 2017

700 Varnado StreetFranklinton, LA 70438

(985) 839-5317

Siviq Scores

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

Liabilities / Assets

71st percentile

0.31x

Higher debt load relative to assets than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.30x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

62nd percentile

7.8%

Higher net margin than 62% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

66th percentile

9.3%

Faster asset growth than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

52nd percentile

5.3%

Faster revenue growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,888,483

Up $161,353 (+9.3%) from 2016

Net Assets

Up

$1,303,210

Up $129,150 (+11%) from 2016

Liabilities

Up

$585,273

Up $32,203 (+5.8%) from 2016

Revenue

Up

$1,982,147

Up $99,493 (+5.3%) from 2016

Expenses

Up

$1,828,385

Up $101,206 (+5.9%) from 2016

Net Income

Down

$153,762

Down $1,713 (-1.1%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,356,200Liabilities 2011: $570,900Net Assets 2011: $785,3002011Assets 2012: $1,288,001Liabilities 2012: $505,760Net Assets 2012: $782,2412012Assets 2013: $1,429,239Liabilities 2013: $491,123Net Assets 2013: $938,1162013Assets 2014: $1,545,068Liabilities 2014: $475,305Net Assets 2014: $1,069,7632014Assets 2015: $1,645,359Liabilities 2015: $538,857Net Assets 2015: $1,106,5022015Assets 2016: $1,727,130Liabilities 2016: $553,070Net Assets 2016: $1,174,0602016Assets 2017: $1,888,483Liabilities 2017: $585,273Net Assets 2017: $1,303,2102017Assets 2018: $1,871,329Liabilities 2018: $553,422Net Assets 2018: $1,317,9072018Assets 2019: $1,954,236Liabilities 2019: $520,226Net Assets 2019: $1,434,0102019Assets 2020: $2,391,318Liabilities 2020: $824,436Net Assets 2020: $1,566,8822020Assets 2021: $2,560,133Liabilities 2021: $561,113Net Assets 2021: $1,999,0202021Assets 2022: $5,239,494Liabilities 2022: $3,200,999Net Assets 2022: $2,038,4952022Assets 2023: $5,791,639Liabilities 2023: $3,301,830Net Assets 2023: $2,489,8092023Assets 2024: $6,900,999Liabilities 2024: $4,563,174Net Assets 2024: $2,337,8252024Assets 2025: $7,106,302Liabilities 2025: $4,517,302Net Assets 2025: $2,589,0002025

Highlighted filing

2017

Assets$1,888,483
Liabilities$585,273
Net Assets$1,303,210

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,369,736Expenses 2011: $1,310,979Net Income 2011: $58,7572011Revenue 2012: $1,345,026Expenses 2012: $1,359,710Net Income 2012: -$14,6842012Revenue 2013: $1,654,598Expenses 2013: $1,503,323Net Income 2013: $151,2752013Revenue 2014: $1,759,068Expenses 2014: $1,658,659Net Income 2014: $100,4092014Revenue 2015: $1,778,074Expenses 2015: $1,735,352Net Income 2015: $42,7222015Revenue 2016: $1,882,654Expenses 2016: $1,727,179Net Income 2016: $155,4752016Revenue 2017: $1,982,147Expenses 2017: $1,828,385Net Income 2017: $153,7622017Revenue 2018: $1,940,331Expenses 2018: $1,960,817Net Income 2018: -$20,4862018Revenue 2019: $2,120,140Expenses 2019: $2,043,735Net Income 2019: $76,4052019Revenue 2020: $2,173,483Expenses 2020: $2,009,813Net Income 2020: $163,6702020Revenue 2021: $2,751,499Expenses 2021: $2,394,691Net Income 2021: $356,8082021Revenue 2022: $3,010,264Expenses 2022: $2,966,393Net Income 2022: $43,8712022Revenue 2023: $3,097,148Expenses 2023: $2,747,716Net Income 2023: $349,4322023Revenue 2024: $3,676,296Expenses 2024: $3,826,458Net Income 2024: -$150,1622024Revenue 2025: $4,215,980Expenses 2025: $3,979,235Net Income 2025: $236,7452025

Highlighted filing

2017

Revenue$1,982,147
Expenses$1,828,385
Net Income$153,762
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Dec 20, 2017
Return Version
2016v3.0
Gross Receipts
$1,982,147
Mission and Program Overview

Mission

Provide education for pre-k through grade 12

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$945,701$1,128,751▲ $183,050
Cash and Non-Interest-Bearing Accounts$343,986$402,536▲ $58,550
Savings and Temporary Cash Investments$475,582$372,463▼ $103,119
Inventories for Sale or Use$5,958$5,958→ $0
Accounts Receivable$-44,432$-21,560▲ $22,872
Total Assets$1,727,130$1,888,483▲ $161,353
Other Assets Total$335$335→ $0
Liabilities
Other Liabilities$333,773$324,499▼ $9,274
Accounts Payable and Accrued Expenses$153,780$154,334▲ $554
Deferred Revenue$65,517$106,440▲ $40,923
Total Liabilities$553,070$585,273▲ $32,203
Net Assets / Fund Balance
Unrestricted Net Assets$773,536$927,299▲ $153,763
Permanently Rstr Net Assets$325,277$338,177▲ $12,900
Temporarily Rstr Net Assets$75,247$37,734▼ $37,513
Total Net Assets Fund Balance$1,174,060$1,303,210▲ $129,150
Total Liabilities and Net Assets / Fund Balance$1,727,130$1,888,483▲ $161,353

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$639,434$1,110,605$1,750,039
Equipment$304,947$863,056$1,168,003
Land$184,370-$184,370
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott ReedyPresident
Betsy BurrBoard Member
Jeremy RawlsBoard Member
Kim WagnerBoard Member
Lance JarrellBoard Member
Scott PowellBoard Member
Lyndy VarnadoSecretary
Kendra MccuneTreasurer
Ronnie BellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$145,846
Program Service Revenue
$1,572,956
Investment Income
$25,278
Other Revenue
$238,067
Change in Net Assets
$153,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,278,840
Other Expenses$549,545
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,157,305$17,973-$1,175,278
Occupancy$106,703$5,487-$112,190
Depreciation Depletion$91,602$10,178-$101,780
Payroll Taxes$95,145$1,925-$97,070
All Other Expenses$69,331$165-$69,496
Insurance$63,853$3,361-$67,214
Information Technology$42,489--$42,489
Office Expenses$13,788--$13,788
Other Expenses$12,725$1,628-$12,725
Pension Plan Contributions$6,492--$6,492
Fees for Services Accounting$3,925--$3,925
Interest$3,279--$3,279
Advertising$2,233--$2,233
Conferences and Meetings$310--$310
Total Functional Expenses$1,787,668$40,717$0$1,828,385
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Certificates of Indebtedness$236,349
Note Payable-citizens Bank$88,150
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Page 6, Part VI, Line 6

Members purchased certificates from the school.

Form 990, Page 6, Part VI, Line 7A

Board members are nominated by school members.

Form 990, Page 6, Part VI, Line 7B

Decisions voted on by the board are subject to the approval of school members.

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

Form 990 is reviewed by board members before filing. Any questions are inquired to the cpa.

Form 990, Page 6, Part VI, Line 19

All governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Bowling Green School Inc
EIN
72-0685639
Phone
9858395317
Address
700 VARNADO STREET, FRANKLINTON, LA 70438

Signing Officer

Name
Scott Reedy
Title
President
Phone
9858395317
Signed
2017-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Reedy
Formed
1969
Legal Domicile
La
Voting Board Members
9
Independent Board Members
9
Employees
72

Preparer

Firm
Minda B Raybourn CPA
Address
820 11TH AVE, FRANKLINTON, LA 70438
Preparer
Minda Raybourn
Phone
9858394413
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Certificates of membership 12,900 reserve for club accounts -37,512 total -24,612

Raw XML Appendix391 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/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01982147
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0475582
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0372463
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0639434
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01110605
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01750039
IRS990ScheduleD/EquipmentGrp/BookValueAmt0304947
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0863056
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01168003
IRS990ScheduleD/LandGrp/BookValueAmt0184370
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0184370
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0236349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt188150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CERTIFICATES OF INDEBTEDNESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE-CITIZENS BANK
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01128751
IRS990ScheduleD/TotalLiabilityAmt0324499
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/ExplanationTxt0THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY DURING REGISTRATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1BOWLING GREEN SCHOOL CURRENTLY HOLDS APPROVED ACADEMIC RATING FROM THE LOUISIANA STATE DEPARTMENT OF EDUCATION AND IS ALSO IN COMPLIANCE WITH BRUMFIELD-DODD. HAVING THESE TWO APPROVALS ENTITLES OUR SCHOOL TO BE ELIGIBLE FOR A VARIETY OF YEARLY GRANTS OFFERED BY THE STATE DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS PURCHASED CERTIFICATES FROM THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE NOMINATED BY SCHOOL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS VOTED ON BY THE BOARD ARE SUBJECT TO THE APPROVAL OF SCHOOL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY BOARD MEMBERS BEFORE FILING. ANY QUESTIONS ARE INQUIRED TO THE CPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CERTIFICATES OF MEMBERSHIP 12,900 RESERVE FOR CLUB ACCOUNTS -37,512 TOTAL -24,612
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt075247
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt037734
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01727130
IRS990/TotalAssetsEOYAmt01888483
IRS990/TotalAssetsGrp/BOYAmt01727130
IRS990/TotalAssetsGrp/EOYAmt01888483
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0145846
IRS990/TotalEmployeeCnt072
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040717
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01787668
IRS990/TotalFunctionalExpensesGrp/TotalAmt01828385
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0553070
IRS990/TotalLiabilitiesEOYAmt0585273
IRS990/TotalLiabilitiesGrp/BOYAmt0553070
IRS990/TotalLiabilitiesGrp/EOYAmt0585273
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01174060
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01303210
IRS990/TotalProgramServiceExpensesAmt01787668
IRS990/TotalProgramServiceRevenueAmt01572956
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01836301
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01982147
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01727130
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01888483
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0773536
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0927299
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.BGSBUCS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT REEDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09858395317
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOWLING GREEN SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0BOWL
ReturnHeader/Filer/EIN0720685639
ReturnHeader/Filer/PhoneNum09858395317
ReturnHeader/Filer/USAddress/AddressLine1Txt0700 VARNADO STREET
ReturnHeader/Filer/USAddress/CityNm0FRANKLINTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070438
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId071D6301AA21F2A8A2014ADF1D9C8BB46828315C2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId071D6301AA21F2A8A2014ADF1D9C8BB46828315C2
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273474112
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MINDA B RAYBOURN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0820 11TH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRANKLINTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070438
ReturnHeader/PreparerPersonGrp/PhoneNum09858394413
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MINDA RAYBOURN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-01-10T11:14:41-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.11$4.52$2.59$4.22$3.98$0.24
2024Detailed filing. Detailed filing data is available for this year.$6.90$4.56$2.34$3.68$3.83$0.15
2023Detailed filing. Detailed filing data is available for this year.$5.79$3.30$2.49$3.10$2.75$0.35
2022Detailed filing. Detailed filing data is available for this year.$5.24$3.20$2.04$3.01$2.97$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.56$0.56$2.00$2.75$2.39$0.36
2020Detailed filing. Detailed filing data is available for this year.$2.39$0.82$1.57$2.17$2.01$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.52$1.43$2.12$2.04$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.87$0.55$1.32$1.94$1.96$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.89$0.59$1.30$1.98$1.83$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.73$0.55$1.17$1.88$1.73$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.54$1.11$1.78$1.74$0.04
2014Summary only. Only limited summary data is available for this year.$1.55$0.48$1.07$1.76$1.66$0.10
2013Summary only. Only limited summary data is available for this year.$1.43$0.49$0.94$1.65$1.50$0.15
2012Summary only. Only limited summary data is available for this year.$1.29$0.51$0.78$1.35$1.36$0.01
2011Summary only. Only limited summary data is available for this year.$1.36$0.57$0.79$1.37$1.31$0.06