Civic Intelligence

Pine Trails Community Improvement Association

990 • Fiscal year 2013 • EIN 74-1964658

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

6003 WoodbendHouston, TX 77049

(281) 456-6764

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Asset Growth

95th percentile

60%

Faster asset growth than 95% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$1,244,120

Up $466,604 (+60%) from 2012

Net Assets

Up

$1,244,120

Up $466,604 (+60%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$893,240

No earlier filing loaded for comparison.

Expenses

Down

$426,636

Down $18,898 (-4.2%) from 2012

Net Income

$466,604

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.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $572,167Liabilities 2010: $0Net Assets 2010: $572,1672010Assets 2011: $562,041Liabilities 2011: $0Net Assets 2011: $562,0412011Assets 2012: $777,516Liabilities 2012: $0Net Assets 2012: $777,5162012Assets 2013: $1,244,120Liabilities 2013: $0Net Assets 2013: $1,244,1202013Assets 2014: $1,233,332Liabilities 2014: $0Net Assets 2014: $1,233,3322014Assets 2015: $1,266,066Liabilities 2015: $0Net Assets 2015: $1,266,0662015Assets 2016: $1,436,744Liabilities 2016: $0Net Assets 2016: $1,436,7442016Assets 2017: $1,618,699Liabilities 2017: $1,071Net Assets 2017: $1,617,6282017Assets 2018: $1,639,475Liabilities 2018: $182Net Assets 2018: $1,639,2932018Assets 2019: $1,800,623Liabilities 2019: $203,633Net Assets 2019: $1,596,9902019Assets 2020: $1,712,820Liabilities 2020: $171,664Net Assets 2020: $1,541,1562020Assets 2021: $1,671,341Liabilities 2021: $147,062Net Assets 2021: $1,524,2792021Assets 2022: $1,685,117Liabilities 2022: $174,966Net Assets 2022: $1,510,1512022Assets 2023: $1,597,109Liabilities 2023: $186,737Net Assets 2023: $1,410,3722023Assets 2024: $1,575,135Liabilities 2024: $188,755Net Assets 2024: $1,386,3802024

Highlighted filing

2013

Assets$1,244,120
Liabilities$0
Net Assets$1,244,120

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $422,9552010Expenses 2011: $481,7202011Expenses 2012: $445,5342012Revenue 2013: $893,240Expenses 2013: $426,636Net Income 2013: $466,6042013Revenue 2014: $463,805Expenses 2014: $474,593Net Income 2014: -$10,7882014Revenue 2015: $513,339Expenses 2015: $480,605Net Income 2015: $32,7342015Revenue 2016: $733,296Expenses 2016: $562,618Net Income 2016: $170,6782016Revenue 2017: $745,088Expenses 2017: $564,204Net Income 2017: $180,8842017Revenue 2018: $567,985Expenses 2018: $546,320Net Income 2018: $21,6652018Revenue 2019: $552,995Expenses 2019: $524,756Net Income 2019: $28,2392019Revenue 2020: $508,158Expenses 2020: $593,464Net Income 2020: -$85,3062020Revenue 2021: $523,706Expenses 2021: $565,871Net Income 2021: -$42,1652021Revenue 2022: $469,481Expenses 2022: $597,590Net Income 2022: -$128,1092022Revenue 2023: $535,169Expenses 2023: $856,777Net Income 2023: -$321,6082023Revenue 2024: $508,789Expenses 2024: $663,496Net Income 2024: -$154,7072024

Highlighted filing

2013

Revenue$893,240
Expenses$426,636
Net Income$466,604
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$893,240
Mission and Program Overview

Mission

To maintain all common property of the association, maintain deed restrictions,and provide security services for the community.

Provide for the administration, management, maintenance, preservation, and control of the assets and activities of the subdivision for the homeowners

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$444,404$798,092▲ $353,688
Savings and Temporary Cash Investments$209,186$325,704▲ $116,518
Land, Buildings, and Equipment, Net$123,926$120,324▼ $3,602
Total Assets$777,516$1,244,120▲ $466,604
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$777,516$1,244,120▲ $466,604
Total Net Assets Fund Balance$777,516$1,244,120▲ $466,604
Total Liabilities and Net Assets / Fund Balance$777,516$1,244,120▲ $466,604

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,981$126,949$143,930
Land$101,696-$101,696
Buildings$1,647$86,627$88,274
Compensation and Service Providers

Board Members and Trustees

NameTitle
Helen LewisPresident
Roy BastianFirst Vice President
Joseph C GlennSecond Vice President
Carolyn PikesDirector
James FranklinDirector
Norma MartinezParlamentarian
Tomasa ChavezSargent-at-arms
Eva PalkinSecretary
Amy BenedictTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Harris County Constable OfficeSecurity-$127,908
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$460,730
Investment Income
$424,454
Other Revenue
$8,056
Change in Net Assets
$466,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$875,640
Revenue Not Reported on Financial Statements
$17,600
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$17,600
Total Revenue per Audited Statements
$875,640
Total Revenue per Form 990
$893,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$379,326
Salaries, Compensation, and Employee Benefits$47,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,568$17,476-$42,044
All Other Expenses$21,840$16,240-$38,080
Other Expenses$20,557--$20,557
Fees for Services Legal$9,371--$9,371
Fees for Services Accounting-$9,020-$9,020
Payroll Taxes$3,102$2,164-$5,266
Depreciation Depletion$3,602--$3,602
Office Expenses-$2,710-$2,710
Total Functional Expenses$379,026$47,610$0$426,636

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$427,217
Expenses per Audited Statements$426,636
Total Expenses per Form 990$426,636
Expenses Not Reported on Form 990$581
Expenses Not Reported on Financial Statements$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
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
Yes
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, Part VI, Section A, Line 6

All property owners are considered members.

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

The board of directors is elected by a majority vote of the members.

Form 990, Part VI, Section B, Line 11

Form is presented to members of the board before it is filed

Form 990, Part VI, Section B, Line 12

Compliance is monitored be the board of directors.

Form 990, Part VI, Section B, Line 15

The board discussed salary amounts with neighboring associations before deciding on the current years salary amount.

Form 990, Part VI, Section C, Line 19

PROVIDED UPON REQUEST.

Filing and Contact Details

Filer

EIN
74-1964658
Phone
2814566764

Signing Officer

Name
Helen Lewis
Title
President
Phone
2814566764
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Helen Lewis
Formed
1975
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
0

Preparer

Preparer
Gary R Ratliff
Phone
2814222296
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Accrual to cash adjustment 17,600.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Accrual to cash basis adjustments 581.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Accrual to cash basis adjustments

Raw XML AppendixShowing 400 of 429 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/Form990PartVIISectionAGrp/TitleTxt2SECOND VICE PRESIDENT
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0438781
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0522655
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02367000
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06041
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03645
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05228
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05982
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025071
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06041
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03645
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05228
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025071
IRS990ScheduleA/InvestmentIncomeCYPct00.00830
IRS990ScheduleA/InvestmentIncomePYPct00.00930
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0426469
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0169030
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt010277
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt012046
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt07456
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0625278
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78450
IRS990ScheduleA/PublicSupportPY509Pct00.91160
IRS990ScheduleA/PublicSupportTotal509Amt02367000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0460730
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0488745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0456089
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0438781
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0522655
IRS990ScheduleA/Total509Grp/TotalAmt02367000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0893240
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0661420
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0471594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0455002
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0536093
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03017349
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01647
IRS990ScheduleD/BuildingsGrp/DepreciationAmt086627
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt088274
IRS990ScheduleD/ExpensesNotReportedAmt0581
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0426636
IRS990ScheduleD/LandGrp/BookValueAmt0101696
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0101696
IRS990ScheduleD/OtherExpensesIncludedAmt0581
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016981
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0126949
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0143930
IRS990ScheduleD/OtherRevenuesNotIncludedAmt017600
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt017600
IRS990ScheduleD/RevenueSubtotalAmt0875640
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCRUAL TO CASH ADJUSTMENT 17,600.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCRUAL TO CASH BASIS ADJUSTMENTS 581.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ACCRUAL TO CASH BASIS ADJUSTMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0120324
IRS990ScheduleD/TotalExpensesPerForm990Amt0426636
IRS990ScheduleD/TotalRevenuePerForm990Amt0893240
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0875640
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0427217
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PROPERTY OWNERS ARE CONSIDERED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS ELECTED BY A MAJORITY VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM IS PRESENTED TO MEMBERS OF THE BOARD BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPLIANCE IS MONITORED BE THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD DISCUSSED SALARY AMOUNTS WITH NEIGHBORING ASSOCIATIONS BEFORE DECIDING ON THE CURRENT YEARS SALARY AMOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROVIDED 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 B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0777516
IRS990/TotalAssetsEOYAmt01244120
IRS990/TotalAssetsGrp/BOYAmt0777516
IRS990/TotalAssetsGrp/EOYAmt01244120
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047610
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0379026
IRS990/TotalFunctionalExpensesGrp/TotalAmt0426636
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0777516
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01244120
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0379026
IRS990/TotalProgramServiceRevenueAmt0460730
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0893240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0893240
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0777516
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01244120
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0777516
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01244120
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine106003 WOODBEND DR
IRS990/USAddress/City0HOUSTON
IRS990/USAddress/State0TX
IRS990/USAddress/ZIPCode077049
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0NA

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.$1.58$0.19$1.39$0.51$0.66$0.15
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.19$1.41$0.54$0.86$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.17$1.51$0.47$0.60$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.15$1.52$0.52$0.57$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.17$1.54$0.51$0.59$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.20$1.60$0.55$0.52$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$0.57$0.55$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$0.75$0.56$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.00$1.44$0.73$0.56$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.51$0.48$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.46$0.47$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.89$0.43$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$0.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.42