Civic Intelligence

Pennsylvania Veterans Museum

990 • Fiscal year 2017 • EIN 74-3080863

Jan 01, 2017 to Dec 31, 2017 • Filed on May 10, 2018

12 East State StreetMedia, PA 19063

(610) 566-0788

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

89th percentile

42%

Higher net margin than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

74th percentile

23%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Flat

$313,793

Flat from 2017

Net Assets

Flat

$313,793

Flat from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Flat

$142,970

Flat from 2017

Expenses

Flat

$82,922

Flat from 2017

Net Income

Flat

$60,048

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $547,563Liabilities 2010: $20,496Net Assets 2010: $527,0672010Assets 2011: $338,944Liabilities 2011: $11,097Net Assets 2011: $327,8472011Assets 2012: $293,990Liabilities 2012: $11,946Net Assets 2012: $282,0442012Assets 2013: $206,094Liabilities 2013: $10,527Net Assets 2013: $195,5672013Assets 2014: $155,603Liabilities 2014: $0Net Assets 2014: $155,6032014Assets 2015: $195,272Liabilities 2015: $0Net Assets 2015: $195,2722015Assets 2016: $255,086Liabilities 2016: $1,341Net Assets 2016: $253,7452016Assets 2017: $313,793Liabilities 2017: $0Net Assets 2017: $313,7932017Assets 2017: $313,793Liabilities 2017: $0Net Assets 2017: $313,7932017Assets 2018: $324,993Liabilities 2018: $0Net Assets 2018: $324,9932018Assets 2020: $372,355Liabilities 2020: $0Net Assets 2020: $372,3552020Assets 2021: $388,559Liabilities 2021: $0Net Assets 2021: $388,5592021Assets 2022: $393,027Liabilities 2022: $0Net Assets 2022: $393,0272022Assets 2023: $410,124Liabilities 2023: $0Net Assets 2023: $410,1242023Assets 2024: $436,531Liabilities 2024: $0Net Assets 2024: $436,5312024

Highlighted filing

2017

Assets$313,793
Liabilities$0
Net Assets$313,793

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2010: $144,648Expenses 2010: $451,091Net Income 2010: -$306,4432010Revenue 2011: $124,833Expenses 2011: $324,053Net Income 2011: -$199,2202011Revenue 2012: $209,588Expenses 2012: $255,391Net Income 2012: -$45,8032012Revenue 2013: $105,034Expenses 2013: $191,511Net Income 2013: -$86,4772013Revenue 2014: $65,488Expenses 2014: $105,452Net Income 2014: -$39,9642014Revenue 2015: $121,321Expenses 2015: $81,652Net Income 2015: $39,6692015Revenue 2016: $119,972Expenses 2016: $61,499Net Income 2016: $58,4732016Revenue 2017: $142,970Expenses 2017: $82,922Net Income 2017: $60,0482017Revenue 2017: $142,970Expenses 2017: $82,922Net Income 2017: $60,0482017Revenue 2018: $71,767Expenses 2018: $60,567Net Income 2018: $11,2002018Revenue 2020: $70,835Expenses 2020: $43,602Net Income 2020: $27,2332020Revenue 2021: $82,863Expenses 2021: $66,659Net Income 2021: $16,2042021Revenue 2022: $67,757Expenses 2022: $63,289Net Income 2022: $4,4682022Revenue 2023: $73,689Expenses 2023: $56,592Net Income 2023: $17,0972023Revenue 2024: $100,565Expenses 2024: $74,158Net Income 2024: $26,4072024

Highlighted filing

2017

Revenue$142,970
Expenses$82,922
Net Income$60,048
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 10, 2018
Return Version
2017v2.3
Gross Receipts
$142,970
Mission and Program Overview

Mission

To educate the public about the experiences and history of veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$154,206$169,898▲ $15,692
Land, Buildings, and Equipment, Net$670$118,021▲ $117,351
Inventories for Sale or Use$26,210$20,968▼ $5,242
Prepaid Expenses and Deferred Charges$74,000$4,906▼ $69,094
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$255,086$313,793▲ $58,707
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,341$0▼ $1,341
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,341$0▼ $1,341
Net Assets / Fund Balance
Unrestricted Net Assets$253,745$313,793▲ $60,048
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$253,745$313,793▲ $60,048
Total Liabilities and Net Assets / Fund Balance$255,086$313,793▲ $58,707

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$117,611$657-
Other Land Buildings-$1,160,563-
Equipment-$427,739-
Leasehold Improvements$410$40,813-
Compensation and Service Providers

Board Members and Trustees

NameTitle
William LovejoyChairman
Jeffrey FreemanVice Chairman
Ed BuffmanExecutive Secretary
Andrew RileySolicitor
James KingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$106,083
Program Service Revenue
$367
Investment Income
$289
Other Revenue
$36,231
All Other Contributions
$98,633
Change in Net Assets
$60,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$69,274
Salaries, Compensation, and Employee Benefits$13,648
Total Fundraising Expense$4,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$21,262$7,703$1,849$30,814
All Other Expenses$10,847$3,930$944$15,721
Other Salaries and Wages$8,182$2,964$712$11,858
Insurance$2,835$1,027$247$4,109
Occupancy$2,452$888$213$3,553
Information Technology$1,587$575$138$2,300
Office Expenses$1,418$514$123$2,055
Payroll Taxes$1,235$448$107$1,790
Fees for Services Accounting$1,159$420$101$1,680
Fees for Services Other$1,157$419$101$1,677
Depreciation Depletion$632$229$55$916
Travel$231$84$20$335
Advertising$209$75$18$302
Total Functional Expenses$57,217$20,729$4,976$82,922
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Pennsylvania Veterans Museum
EIN
74-3080863
In Care Of
% PENNSYLVANIA VETERANS MUSEUM
Phone
6105660788
Address
12 EAST STATE STREET, MEDIA, PA 19063

Signing Officer

Name
William Lovejoy
Title
Chairman
Phone
6105660788
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Lovejoy
Formed
2003
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
1

Preparer

Firm
Sullivan Bleakley & Co LLP
Address
910 Darby Road Suite 100, Havertown, PA 19083
Preparer
Ralph E Bleakley
Phone
6105658810
Supplemental Narrative

Additional Explanations

Part

A copy of the 990 is provided to the board members and they are asked to review and approve it.

Part

All board and staff members are covered under the conflict on interest policy. The board of directors reviews potential conflicts of interest and determines whether one exists. Persons with a conflict of interest are prohibited from participating in the governing body's deliberations and decision in the transaction.

Part

The form 99o is available by request.

Part

All of the governing documents and financial statements are available by request.

Form 990 Part IX Line 24 - Other Expenses

Description:volunteer appreciation total expenses:1773 program services:1223 management and general:443 fundraising:107

Form 990 Part IX Line 24 - Other Expenses

Description:special event expenses total expenses:13948 program services:9624 management and general:3487 fundraising:837

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IRS990/OtherSalariesAndWagesGrp/TotalAmt011858
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0107
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0448
IRS990/PayrollTaxesGrp/ProgramServicesAmt01235
IRS990/PayrollTaxesGrp/TotalAmt01790
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt074000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04906
IRS990/PrincipalOfficerNm0WILLIAM LOVEJOY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0FILM SALES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0367
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0107205
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0126
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt048340
IRS990/PYOtherRevenueAmt012321
IRS990/PYProgramServiceRevenueAmt0320
IRS990/PYRevenuesLessExpensesAmt058473
IRS990/PYSalariesCompEmpBnftPaidAmt013159
IRS990/PYTotalExpensesAmt061499
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0119972
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt060048
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0106083
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0106083
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0107205
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0102832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt062131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0102500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0480751
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0289
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0126
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt078
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt049
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0604
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt073430
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99874
IRS990ScheduleA/PublicSupportPY170Pct00.95603
IRS990ScheduleA/PublicSupportTotal170Amt0480751
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0106083
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0107205
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0102832
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt062131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0102500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0480751
IRS990ScheduleA/TotalSupportAmt0481355
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0117611
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0657
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0118268
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0427739
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0427739
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0410
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt040813
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt041223
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01160563
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01160563
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0118021
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO THE BOARD MEMBERS AND THEY ARE ASKED TO REVIEW AND APPROVE IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD AND STAFF MEMBERS ARE COVERED UNDER THE CONFLICT ON INTEREST POLICY. THE BOARD OF DIRECTORS REVIEWS POTENTIAL CONFLICTS OF INTEREST AND DETERMINES WHETHER ONE EXISTS. PERSONS WITH A CONFLICT OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISION IN THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 99O IS AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OF THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION:VOLUNTEER APPRECIATION TOTAL EXPENSES:1773 PROGRAM SERVICES:1223 MANAGEMENT AND GENERAL:443 FUNDRAISING:107
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION:SPECIAL EVENT EXPENSES TOTAL EXPENSES:13948 PROGRAM SERVICES:9624 MANAGEMENT AND GENERAL:3487 FUNDRAISING:837
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0255086
IRS990/TotalAssetsEOYAmt0313793
IRS990/TotalAssetsGrp/BOYAmt0255086
IRS990/TotalAssetsGrp/EOYAmt0313793
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0106083
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04976

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.00$4.37$1.01$0.74$0.26
2023Summary only. Only limited summary data is available for this year.$4.10$0.00$4.10$0.74$0.57$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$0.00$3.93$0.68$0.63$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.00$3.89$0.83$0.67$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$0.00$3.72$0.71$0.44$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.25$0.00$3.25$0.72$0.61$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$1.43$0.83$0.60
2017Summary only. Only limited summary data is available for this year.$3.14$0.00$3.14$1.43$0.83$0.60
2016Summary only. Only limited summary data is available for this year.$2.55$0.01$2.54$1.20$0.61$0.58
2015Summary only. Only limited summary data is available for this year.$1.95$0.00$1.95$1.21$0.82$0.40
2014Summary only. Only limited summary data is available for this year.$1.56$0.00$1.56$0.65$1.05$0.40
2013Summary only. Only limited summary data is available for this year.$2.06$0.11$1.96$1.05$1.92$0.86
2012Summary only. Only limited summary data is available for this year.$2.94$0.12$2.82$2.10$2.55$0.46
2011Summary only. Only limited summary data is available for this year.$3.39$0.11$3.28$1.25$3.24$1.99
2010Summary only. Only limited summary data is available for this year.$5.48$0.20$5.27$1.45$4.51$3.06