Civic Intelligence

Old Post Office Museum and Arts Center

990 • Fiscal year 2017 • EIN 75-2561074

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 01, 2018

PO Box 1111Graham, TX 76450

(940) 549-1470

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

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

Liabilities / Revenue

34th percentile

0.04x

Higher debt load relative to revenue than 34% of similar nonprofits.

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

Net Margin

2nd percentile

-139%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

39th percentile

$26,250

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 45.8% of source-year revenue.

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

Asset Growth

18th percentile

-5.7%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

95th percentile

152%

Faster revenue growth than 95% of similar nonprofits.

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

Assets

Flat

$1,325,215

Flat from 2017

Net Assets

Flat

$1,322,926

Flat from 2017

Liabilities

Flat

$2,289

Flat from 2017

Revenue

Flat

$57,256

Flat from 2017

Expenses

Flat

$136,563

Flat from 2017

Net Income

Flat

-$79,307

Flat from 2017

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 2011: $1,720,675Liabilities 2011: $1,166Net Assets 2011: $1,719,5092011Assets 2012: $1,754,487Liabilities 2012: $1,054Net Assets 2012: $1,753,4332012Assets 2013: $1,744,729Liabilities 2013: $1,680Net Assets 2013: $1,743,0492013Assets 2014: $1,628,171Liabilities 2014: $1,374Net Assets 2014: $1,626,7972014Assets 2015: $1,516,512Liabilities 2015: $3,322Net Assets 2015: $1,513,1902015Assets 2016: $1,405,747Liabilities 2016: $3,514Net Assets 2016: $1,402,2332016Assets 2017: $1,325,215Liabilities 2017: $2,289Net Assets 2017: $1,322,9262017Assets 2017: $1,325,215Liabilities 2017: $2,289Net Assets 2017: $1,322,9262017Assets 2019: $1,243,672Liabilities 2019: $5,966Net Assets 2019: $1,237,7062019Assets 2020: $1,205,639Liabilities 2020: $4,515Net Assets 2020: $1,201,1242020Assets 2021: $1,294,294Liabilities 2021: $3,152Net Assets 2021: $1,291,1422021Assets 2022: $1,278,747Liabilities 2022: $4,107Net Assets 2022: $1,274,6402022Assets 2023: $1,290,452Liabilities 2023: $6,742Net Assets 2023: $1,283,7102023Assets 2024: $1,282,739Liabilities 2024: $4,610Net Assets 2024: $1,278,1292024

Highlighted filing

2017

Assets$1,325,215
Liabilities$2,289
Net Assets$1,322,926

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,410,371Expenses 2011: $73,564Net Income 2011: $1,336,8072011Revenue 2012: $141,532Expenses 2012: $107,609Net Income 2012: $33,9232012Revenue 2013: $82,435Expenses 2013: $92,819Net Income 2013: -$10,3842013Revenue 2014: $57,505Expenses 2014: $173,757Net Income 2014: -$116,2522014Revenue 2015: $18,005Expenses 2015: $131,096Net Income 2015: -$113,0912015Revenue 2016: $22,702Expenses 2016: $133,459Net Income 2016: -$110,7572016Revenue 2017: $57,256Expenses 2017: $136,563Net Income 2017: -$79,3072017Revenue 2017: $57,256Expenses 2017: $136,563Net Income 2017: -$79,3072017Revenue 2019: $38,237Expenses 2019: $73,273Net Income 2019: -$35,0362019Revenue 2020: $40,424Expenses 2020: $77,006Net Income 2020: -$36,5822020Revenue 2021: $193,404Expenses 2021: $103,386Net Income 2021: $90,0182021Revenue 2022: $76,164Expenses 2022: $92,666Net Income 2022: -$16,5022022Revenue 2023: $160,815Expenses 2023: $151,745Net Income 2023: $9,0702023Revenue 2024: $205,262Expenses 2024: $210,843Net Income 2024: -$5,5812024

Highlighted filing

2017

Revenue$57,256
Expenses$136,563
Net Income-$79,307
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 1, 2018
Return Version
2017v2.2
Gross Receipts
$92,438
Mission and Program Overview

Mission

See schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,402,233$1,322,926▼ $79,307
Savings and Temporary Cash Investments$996,264$925,637▼ $70,627
Land, Buildings, and Equipment, Net$335,340$324,286▼ $11,054
Other Notes and Loans Receivable, Net$36,435$34,209▼ $2,226
Inventories for Sale or Use$15,996$17,859▲ $1,863
Cash and Non-Interest-Bearing Accounts$1,717$3,229▲ $1,512
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,405,747$1,325,215▼ $80,532
Other Assets Total$19,995$19,995→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,514$2,288▼ $1,226
Other Liabilities-$1-
Total Liabilities$3,514$2,289▼ $1,225
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,402,233$1,322,926▼ $79,307
Total Liabilities and Net Assets / Fund Balance$1,405,747$1,325,215▼ $80,532

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$320,702$136,469$457,171
Other Land Buildings$2,942$48,321$51,263
Equipment$642$9,881$10,523
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marlene EdwardsExecutive DirectorFT$26,250$26,250

Board Members and Trustees

NameTitle
Michael CarmichaelPresident
Beth GoberVice President
Matt HughesVice President
Drake StephensSecretary
Griffin PhillipsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,124
Program Service Revenue
$1,622
Investment Income
$32,945
Other Revenue
$8,565
All Other Contributions
$4,694
Change in Net Assets
$-79,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,263
Salaries, Compensation, and Employee Benefits$28,300
Total Fundraising Expense$8,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$8,925$8,663$8,662$26,250
Depreciation Depletion-$12,673-$12,673
Occupancy$11,174--$11,174
Advertising$9,316--$9,316
Insurance$4,831--$4,831
All Other Expenses$2,273$901$314$3,488
Office Expenses-$3,066-$3,066
Fees for Services Accounting-$2,995-$2,995
Other Expenses$2,841--$2,841
Payroll Taxes$2,050--$2,050
Fees for Service Investment Mgmnt Fees-$1,667-$1,667
Travel-$1,625-$1,625
Fees for Services Other-$1,599-$1,599
Total Functional Expenses$94,398$33,189$8,976$136,563
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,092
Fundraising Gross Income$19,631
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Luncheons$7,035$7,035$4,436$2,599
Total Events$7,035$7,035$4,436$2,599
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Officer reviews Form 990 before filing. All officers and directors can review the form subsequent to filing with the Internal Revenue Service.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Organization does not make governing document available to the public. Form 990 is available in the office for review, by request.

Filing and Contact Details

Filer

Filer Name
Old Post Office Museum and Arts Center
EIN
75-2561074
Phone
9405491470
Address
PO BOX 1111, GRAHAM, TX 76450

Signing Officer

Name
Michael Carmichael
Title
President
Signed
2018-06-01
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
1

Preparer

Firm
Montgomery Cusenbary & Associates Llp
Address
PO BOX 2016, GRAHAM, TX 76450-8016
Preparer
Danny L Cusenbary
Phone
9405496614
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 - Organization Mission

Development and maintenance of a museum of history and fine arts for the education and enrichment for the citizens of Young County and its environs. Including collecting, preserving and exhibits of items related to the history of Yound County, while bringing about a better understanding and appreciation of history, art, and the natural environment of the area.

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

The organization has a few paintings/exhibits. These few pieces are showcased/displayed in the museum maintained by the organization.

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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/PYInvestmentIncomeAmt03603
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0100540
IRS990/PYOtherRevenueAmt07675
IRS990/PYProgramServiceRevenueAmt050
IRS990/PYRevenuesLessExpensesAmt0-110757
IRS990/PYSalariesCompEmpBnftPaidAmt032919
IRS990/PYTotalExpensesAmt0133459
IRS990/PYTotalRevenueAmt022702
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-79307
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt02069
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt02069
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01402233
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01322926
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0996264
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0925637
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt014124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt011374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt038391
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt025013
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt043466
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0132368
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02363
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012567
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08775
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt022041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt029127
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt074873
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.63870
IRS990ScheduleA/PublicSupportPY170Pct00.52560
IRS990ScheduleA/PublicSupportTotal170Amt0132368
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt014124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt011374
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt038391
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt025013
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt043466
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0132368
IRS990ScheduleA/TotalSupportAmt0207241
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0320702
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0136469
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0457171
IRS990ScheduleD/EquipmentGrp/BookValueAmt0642
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09881
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010523
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02942
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt048321
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051263
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization has a few paintings/exhibits. These few pieces are showcased/displayed in the museum maintained by the organization.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 4: Description of organization's collections and how it furthers its purpose.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0324286
IRS990ScheduleD/TotalLiabilityAmt01
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04436
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Luncheons
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07035
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt07035
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07035
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt07035
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02599
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04436
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04436
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Officer reviews Form 990 before filing. All officers and directors can review the form subsequent to filing with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization does not make governing document available to the public. Form 990 is available in the office for review, by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Development and maintenance of a museum of history and fine arts for the education and enrichment for the citizens of Young County and its environs. Including collecting, preserving and exhibits of items related to the history of Yound County, while bringing about a better understanding and appreciation of history, art, and the natural environment of the area.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 1 - Organization Mission
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01405747
IRS990/TotalAssetsEOYAmt01325215
IRS990/TotalAssetsGrp/BOYAmt01405747
IRS990/TotalAssetsGrp/EOYAmt01325215
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014124
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08976
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033189
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt094398
IRS990/TotalFunctionalExpensesGrp/TotalAmt0136563
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03514
IRS990/TotalLiabilitiesEOYAmt02289
IRS990/TotalLiabilitiesGrp/BOYAmt03514
IRS990/TotalLiabilitiesGrp/EOYAmt02289
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01402233
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01322926
IRS990/TotalProgramServiceExpensesAmt094398
IRS990/TotalProgramServiceRevenueAmt01622
IRS990/TotalReportableCompFromOrgAmt026250
IRS990/TotalRevenueGrp/ExclusionAmt035014
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09579
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt057256
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01405747
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01325215
IRS990/TravelGrp/ManagementAndGeneralAmt01625
IRS990/TravelGrp/TotalAmt01625
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0OPOMAC.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z

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.$1.28$0.00$1.28$0.21$0.21$0.01
2023Summary only. Only limited summary data is available for this year.$1.29$0.01$1.28$0.16$0.15$0.01
2022Summary only. Only limited summary data is available for this year.$1.28$0.00$1.27$0.08$0.09$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.00$1.29$0.19$0.10$0.09
2020Summary only. Only limited summary data is available for this year.$1.21$0.00$1.20$0.04$0.08$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.01$1.24$0.04$0.07$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.32$0.06$0.14$0.08
2017Summary only. Only limited summary data is available for this year.$1.33$0.00$1.32$0.06$0.14$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.00$1.40$0.02$0.13$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.51$0.02$0.13$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.06$0.17$0.12
2013Summary only. Only limited summary data is available for this year.$1.74$0.00$1.74$0.08$0.09$0.01
2012Summary only. Only limited summary data is available for this year.$1.75$0.00$1.75$0.14$0.11$0.03
2011Summary only. Only limited summary data is available for this year.$1.72$0.00$1.72$1.41$0.07$1.34