American Legion

990EZ • Fiscal year 2015 • EIN 75-6050995

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 16, 2015

Organization Profile

P O Box 107Bowie, TX 76230

(940) 841-2758

Siviq Scores

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

0.00x

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

0.00x

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

-63%

Higher net margin than 5% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Higher top officer pay than 87% of similar nonprofits.

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

-3.8%

Faster asset growth than 33% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

-43%

Faster revenue growth than 7% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets49th percentile

Assets

Down

$159,210

Down $6,343 (-3.8%) from 2014

Net Assets

Down

$159,210

Down $6,343 (-3.8%) from 2014

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / Revenue49th percentile Net Margin5th percentile

Revenue

Down

$13,994

Down $10,641 (-43%) from 2014

Expenses

Down

$22,802

Down $2,531 (-10.0%) from 2014

Net Income

Down

-$8,808

Down $8,110 (-1162%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

Highlighted filing

2015

Assets$159,210

Liabilities$0

Net Assets$159,210

Open 2015 Filing

Operations Trend

Revenue Growth7th percentile

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

Highlighted filing

2015

Revenue$13,994

Expenses$22,802

Net Income-$8,808

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2014 to Jun 30, 2015
Signed: Nov 16, 2015
Return Version: 2014v5.0
Gross Receipts: $40,865

Mission and Program Overview

Mission

Assistance to veterans and their families

Program Services

Description	Grants	Expenses
ASSISTANCE TO OLDER VETERANS	$1,000	$1,000
YOUTH SCHOLARSHIPS MEMBER FAMILIES	$500	$500

Compensation and Service Providers

Top Officer Pay87th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
-	Post Commander	PT	$0	-	-
BILL PERSON	Vice Commander	PT	$0	-	-
HERMAN ARAMI	Adjutant	PT	$0	-	-

Fundraising, Events, and Gaming

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Bingo for Members	$36,210	$36,210	-	$36,210
Event 2	-	$0	-	$0
Total Events	$36,210	$36,210	$26,871	$9,339

Filing and Contact Details

Filer

Filer Name: American Legion Post 252
EIN: 75-6050995
Phone: 9408412758
Address: P O BOX 107, BOWIE, TX 76230

Signing Officer

Name: Elmer Defrates
Title: Post Commander
Signed: 2015-11-16
Discuss with paid preparer: Yes

Preparer

Firm: Ross Bookkeeping and Tax Service
Address: 679 ALAMO ROAD, MONTAGUE, TX 76251-0185
Preparer: Linda Ross
Phone: 9408943306

Supplemental Narrative

Additional Explanations

Part I, line 8

“Other Revenue: SALE ALUMINUM CANS Amount: 551”

Part I, line 10

“Activity: ASSISTANCE TO OLDER VETERANS Grantee Name: BOWIE SENIOR CITIZENS CENTER Grantee Address: MEALS ON WHEELS BOWIE TX 76230 Amount: 500 Relationship: COMMUNITY”

Part I, line 10

“Activity: ASSISTANCE TO OLDER VETERANS Grantee Name: NOCONA SENIOR CITIZENS Grantee Address: MEALS ON WHEELS NOCONA TX 76255 Amount: 500 Relationship: COMMUNITY”

Part I, line 10

“Activity: SCHOLARSHIP TO MEMBER FAMILIES Grantee Name: NORTH CENTRAL TEXAS COLLEGE Grantee Address: BOWIE TX 76230 Amount: 500 Relationship: ORGANIZATIONAL”

Part I, line 16

“Description: DEPRECIATION (FORM 4562) Amount: 4093”

Part I, line 16

“Description: OFFICE EXPENSE Amount: 158”

Part I, line 16

“Description: 941 TAXES Amount: 444”

Part I, line 16

“Description: FUTA Amount: 35”

Part I, line 16

“Description: DEPARTMENT DUES Amount: 2306”

Part I, line 16

“Description: INSURANCE PREMIUMS Amount: 1745”

Part I, line 16

“Description: BUILDING REPAIRS Amount: 17”

Part I, line 16

“Description: UTILITIES Amount: 4088”

Part I, line 16

“Description: ADVERTISING Amount: 16”

Part I, line 16

“Description: BANK CHARGES Amount: 70”

Part I, line 16

“Description: SUTA Amount: 22”

Part I, line 16

“Description: STATE BINGO TAXES Amount: 2223”

Raw XML Appendix186 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.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	ELMER DEFRATES
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	9408725553
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	AMERICAN LEGION POST 252
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	BOWIE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	76230
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	71573
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	69323
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/CntrctRcvdGreaterThan100KCnt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-8808
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	285
IRS990EZ/FiledScheduleAInd	0	false
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form720FiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	165553
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	159210
IRS990EZ/FundraisingGrossIncomeAmt	0	36210
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	0
IRS990EZ/GamingGrossIncomeAmt	0	0
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	1500
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	0
IRS990EZ/GrossReceiptsAmt	0	40865
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	0
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	93980
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	89887
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	4104
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	165553
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	156745
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	165553
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	159210
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	5
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt	0	ELMER DEFRATES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	BILL PERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	HERMAN ARAMI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	POST COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	ADJUTANT
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationFiled990TInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherEmployeePaidOver100kCnt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	15217
IRS990EZ/OtherRevenueTotalAmt	0	551
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	ASSISTANCE TO VETERANS AND THEIR FAMILIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	ASSISTANCE TO OLDER VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	YOUTH SCHOLARSHIPS MEMBER FAMILIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	1000
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	1	500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	1000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	1	500
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/RelatedOrgSect527OrgInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	5800
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	26871
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	9339
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	22802
IRS990EZ/TotalProgramServiceExpensesAmt	0	1500
IRS990EZ/TotalRevenueAmt	0	13994
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990ScheduleG/AgrmtProfFundraisingActyInd	0	false
IRS990ScheduleG/CharitableDistributionRqrInd	0	false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd	0	false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt	0	26871
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt	0	26871
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt	0	0
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt	0	26871
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt	0	0
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm	0	BINGO FOR MEMBERS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt	0	0
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	36210
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	36210
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt	0	36210
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt	0	0
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt	0	0
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt	0	36210
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt	0	9339
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt	0	0
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt	0	0
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt	0	0
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt	0	0
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt	0	0
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt	0	0
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt	0	0
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt	0	0
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt	0	0
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt	0	0
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd	0	false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct	0	0
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd	0	false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct	0	0
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd	0	false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct	0	0
IRS990ScheduleG/GamingOtherFacilityPct	0	0
IRS990ScheduleG/GamingOwnFacilityPct	0	0
IRS990ScheduleG/GamingWithNonmembersInd	0	false
IRS990ScheduleG/LicensedInd	0	false
IRS990ScheduleG/LicensedStatesCd	0	TX
IRS990ScheduleG/LicenseSuspendedEtcInd	0	false
IRS990ScheduleG/MemberOfOtherEntityInd	0	false
IRS990ScheduleG/SpecialFundraisingEventsInd	0	X
IRS990ScheduleG/TotalGrossReceiptsAmt	0	0
IRS990ScheduleG/TotalNetToOrganizationAmt	0	0
IRS990ScheduleG/TotalRetainedByContractorsAmt	0	0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Other Revenue: SALE ALUMINUM CANS Amount: 551
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Activity: ASSISTANCE TO OLDER VETERANS Grantee Name: BOWIE SENIOR CITIZENS CENTER Grantee Address: MEALS ON WHEELS BOWIE TX 76230 Amount: 500 Relationship: COMMUNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Activity: ASSISTANCE TO OLDER VETERANS Grantee Name: NOCONA SENIOR CITIZENS Grantee Address: MEALS ON WHEELS NOCONA TX 76255 Amount: 500 Relationship: COMMUNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Activity: SCHOLARSHIP TO MEMBER FAMILIES Grantee Name: NORTH CENTRAL TEXAS COLLEGE Grantee Address: BOWIE TX 76230 Amount: 500 Relationship: ORGANIZATIONAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Description: DEPRECIATION (FORM 4562) Amount: 4093
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Description: OFFICE EXPENSE Amount: 158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Description: 941 TAXES Amount: 444
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Description: FUTA Amount: 35
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Description: DEPARTMENT DUES Amount: 2306
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Description: INSURANCE PREMIUMS Amount: 1745
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Description: BUILDING REPAIRS Amount: 17
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Description: UTILITIES Amount: 4088
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	Description: ADVERTISING Amount: 16
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	Description: BANK CHARGES Amount: 70
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	14	Description: SUTA Amount: 22
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	15	Description: STATE BINGO TAXES Amount: 2223
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Part I, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Part I, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Part I, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	12	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	14	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	15	Part I, line 16
ReturnHeader/BuildTS	0	2016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	ELMER DEFRATES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	POST COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	AMERICAN LEGION POST 252
ReturnHeader/Filer/BusinessNameControlTxt	0	AMER
ReturnHeader/Filer/EIN	0	756050995
ReturnHeader/Filer/PhoneNum	0	9408412758
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	P O BOX 107
ReturnHeader/Filer/USAddress/CityNm	0	BOWIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	TX
ReturnHeader/Filer/USAddress/ZIPCd	0	76230
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	ROSS BOOKKEEPING AND TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	679 ALAMO ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MONTAGUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	762510185
ReturnHeader/PreparerPersonGrp/PhoneNum	0	9408943306
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	LINDA ROSS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2015-11-16T11:36:14-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2014-07-01
ReturnHeader/TaxPeriodEndDt	0	2015-06-30
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $159,210
Liabilities: $0
Net assets: $159,210
Revenue: $13,994
Expenses: $22,802
Net income: -$8,808

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2015Detailed filing. Detailed filing data is available for this year.	$1.59	$0.00	$1.59	$0.14	$0.23	$0.09
2014Summary only. Only limited summary data is available for this year.	$1.66		$1.66	$0.25	$0.25	$0.01
2013Summary only. Only limited summary data is available for this year.	$1.67	$0.00		$0.22	$0.24	$0.02
2012Summary only. Only limited summary data is available for this year.	$1.69	$0.00		$0.22	$0.29	$0.08
2011Summary only. Only limited summary data is available for this year.	$1.77	$0.00		$1.03	$1.03	$0.00