Civic Intelligence

Helena Babe Ruth Baseball Assn Inc.

990 • Fiscal year 2018 • EIN 81-6034146

Dec 01, 2017 to Nov 30, 2018 • Filed on May 21, 2019

PO Box 1280Helena, MT 59624

(406) 442-5520

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

6.6%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$211,269

Up $33,438 (+19%) from 2017

Net Assets

Up

$208,402

Up $35,950 (+21%) from 2017

Liabilities

Down

$2,867

Down $2,512 (-47%) from 2017

Revenue

Up

$237,288

Up $14,786 (+6.6%) from 2017

Expenses

Up

$198,220

Up $14,293 (+7.8%) from 2017

Net Income

Up

$39,068

Up $493 (+1.3%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $134,720Liabilities 2011: $02011Assets 2012: $140,248Liabilities 2012: $02012Assets 2013: $154,486Liabilities 2013: $02013Assets 2014: $141,025Liabilities 2014: $02014Assets 2015: $167,700Liabilities 2015: $12,3242015Assets 2016: $141,276Liabilities 2016: $7,3992016Assets 2017: $177,831Liabilities 2017: $5,379Net Assets 2017: $172,4522017Assets 2018: $211,269Liabilities 2018: $2,867Net Assets 2018: $208,4022018Assets 2019: $226,822Liabilities 2019: $876Net Assets 2019: $225,9462019Assets 2020: $234,669Liabilities 2020: $5,407Net Assets 2020: $229,2622020Assets 2021: $249,077Liabilities 2021: $1,462Net Assets 2021: $247,6152021Assets 2022: $271,180Liabilities 2022: $6,936Net Assets 2022: $264,2442022Assets 2023: $299,800Liabilities 2023: -$120Net Assets 2023: $299,9202023Assets 2024: $287,551Liabilities 2024: $4,704Net Assets 2024: $282,8472024

Highlighted filing

2018

Assets$211,269
Liabilities$2,867
Net Assets$208,402

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $145,025Expenses 2011: $153,889Net Income 2011: -$8,8642011Revenue 2012: $145,007Expenses 2012: $146,684Net Income 2012: -$1,6772012Revenue 2013: $218,580Expenses 2013: $193,089Net Income 2013: $25,4912013Revenue 2014: $181,885Expenses 2014: $176,635Net Income 2014: $5,2502014Revenue 2015: $180,664Expenses 2015: $160,346Net Income 2015: $20,3182015Revenue 2016: $152,446Expenses 2016: $152,218Net Income 2016: $2282016Revenue 2017: $222,502Expenses 2017: $183,927Net Income 2017: $38,5752017Revenue 2018: $237,288Expenses 2018: $198,220Net Income 2018: $39,0682018Revenue 2019: $212,531Expenses 2019: $194,987Net Income 2019: $17,5442019Revenue 2020: $165,143Expenses 2020: $161,827Net Income 2020: $3,3162020Revenue 2021: $241,908Expenses 2021: $223,555Net Income 2021: $18,3532021Revenue 2022: $324,977Expenses 2022: $308,348Net Income 2022: $16,6292022Revenue 2023: $319,934Expenses 2023: $305,298Net Income 2023: $14,6362023Revenue 2024: $351,305Expenses 2024: $368,378Net Income 2024: -$17,0732024

Highlighted filing

2018

Revenue$237,288
Expenses$198,220
Net Income$39,068
Jump To
Filing Snapshot
Filing Period
Dec 1, 2017 to Nov 30, 2018
Signed
May 21, 2019
Return Version
2017v2.3
Gross Receipts
$237,878
Mission and Program Overview

Mission

Promoting life skills for youth players to grow personally and physically while enjoying the game of baseball.

Hbrba provides baseball to over 650 children aging form 4 to 18 years old in the helena, mt area, promoting life skills for young players to grow personally and physically while enjoying the game of baseball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$129,935$146,565▲ $16,630
Rtn Earn Endowment Incm Other Fnds$38,575$74,525▲ $35,950
Savings and Temporary Cash Investments$45,331$64,278▲ $18,947
Accounts Receivable$1,583$426▼ $1,157
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$177,831$211,269▲ $33,438
Other Assets Total$982--
Liabilities
Accounts Payable and Accrued Expenses$5,379$2,867▼ $2,512
Total Liabilities$5,379$2,867▼ $2,512
Net Assets / Fund Balance
Total Net Assets Fund Balance$172,452$208,402▲ $35,950
Total Liabilities and Net Assets / Fund Balance$177,831$211,269▲ $33,438

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,766$188,987$195,753
Equipment$96,813$85,303$182,116
Buildings$42,986$54,641$97,627
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeremy PerlinskiChair
Johnny KeintzVice Chair
Ben DiveleyBoard Member
Chris RomeroBoard Member
Jason WelnelBoard Member
Mike HattenBoard Member
Mike MooneyBoard Member
Nick MillerBoard Member
Rick TavaryBoard Member
Todd CrumBoard Member
Jamie DushinSecretary
Nate MccarthyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,289
Program Service Revenue
$215,480
Investment Income
$5
Other Revenue
$16,514
All Other Contributions
$5,289
Change in Net Assets
$39,068
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$198,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$45,655--$45,655
All Other Expenses$22,431--$22,431
Other Expenses$14,288--$14,288
Insurance$13,592--$13,592
Fees for Services Accounting-$8,639-$8,639
Depreciation Depletion$8,024--$8,024
Office Expenses$1,760--$1,760
Advertising$1,127--$1,127
Total Functional Expenses$189,581$8,639$0$198,220
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Provided to board members if requested or necessary to discuss and review.

Form 990, Part VI, Section B, Line 12C

The board is required to review and sign the conflict of interest policy on an annual basis.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Helena Babe Ruth
EIN
81-6034146
Phone
4064425520
Address
PO BOX 1280, HELENA, MT 59624

Signing Officer

Name
Jeremy Perlinski
Title
Chair
Phone
4064425520
Signed
2019-05-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Perlinski
Formed
1987
Legal Domicile
Mt
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
150

Preparer

Firm
Wipfli Llp
Address
PO BOX 1699, HELENA, MT 59624
Preparer
Meghan Bronec CPA
Phone
4064425520
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Security: program service expenses 4,941. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,941. Umpires: program service expenses 40,714. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,714.

Form 990, Part IX, Line 24E

Uniforms: program service expenses 14,006. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,006. All star expense: program service expenses 8,425. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,425.

Financial Statement Notes

Form 990, Part I, Line 8 & Line 9

Prior year contributions and grants (line 8) and program service revenue (line 9) have been adjusted to better reflect contracts resulting in prgram service revenue (rather than grants) from local government units.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt172214
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt321083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt414500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt014696
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt0151900
IRS990/PYOtherRevenueAmt012120
IRS990/PYProgramServiceRevenueAmt0195681
IRS990/PYRevenuesLessExpensesAmt038575
IRS990/PYSalariesCompEmpBnftPaidAmt032027
IRS990/PYTotalExpensesAmt0183927
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0222502
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt039068
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt012095
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0219899
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt038575
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt074525
IRS990/SavingsAndTempCashInvstGrp/BOYAmt045331
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064278
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05289
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt014696
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt023176
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt022308
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt023430
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt088899
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0215480
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0195681
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0116419
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0119106
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0125096
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0771782
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012095
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt010920
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt011034
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt039248
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt037526
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0110823
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88590
IRS990ScheduleA/PublicSupportPY509Pct00.85100
IRS990ScheduleA/PublicSupportTotal509Amt0860681
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0220769
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0210377
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0139595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0141414
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0148526
IRS990ScheduleA/Total509Grp/TotalAmt0860681
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0232869
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0221302
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0150631
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0180664
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0186055
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0971521
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt042986
IRS990ScheduleD/BuildingsGrp/DepreciationAmt054641
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt097627
IRS990ScheduleD/EquipmentGrp/BookValueAmt096813
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085303
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0182116
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06766
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0188987
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0195753
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PRIOR YEAR CONTRIBUTIONS AND GRANTS (LINE 8) AND PROGRAM SERVICE REVENUE (LINE 9) HAVE BEEN ADJUSTED TO BETTER REFLECT CONTRACTS RESULTING IN PRGRAM SERVICE REVENUE (RATHER THAN GRANTS) FROM LOCAL GOVERNMENT UNITS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 8 & LINE 9
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0146565
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED TO BOARD MEMBERS IF REQUESTED OR NECESSARY TO DISCUSS AND REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SECURITY: PROGRAM SERVICE EXPENSES 4,941. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,941. UMPIRES: PROGRAM SERVICE EXPENSES 40,714. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,714.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNIFORMS: PROGRAM SERVICE EXPENSES 14,006. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,006. ALL STAR EXPENSE: PROGRAM SERVICE EXPENSES 8,425. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,425.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0177831
IRS990/TotalAssetsEOYAmt0211269
IRS990/TotalAssetsGrp/BOYAmt0177831
IRS990/TotalAssetsGrp/EOYAmt0211269
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05289
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08639
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0189581
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198220
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05379
IRS990/TotalLiabilitiesEOYAmt02867
IRS990/TotalLiabilitiesGrp/BOYAmt05379

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.05$2.83$3.51$3.68$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.00$3.00$3.20$3.05$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.07$2.64$3.25$3.08$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.01$2.48$2.42$2.24$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.05$2.29$1.65$1.62$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.01$2.26$2.13$1.95$0.18
2018Detailed filing. Detailed filing data is available for this year.$2.11$0.03$2.08$2.37$1.98$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.05$1.72$2.23$1.84$0.39
2016Summary only. Only limited summary data is available for this year.$1.41$0.07$1.52$1.52$0.00
2015Summary only. Only limited summary data is available for this year.$1.68$0.12$1.81$1.60$0.20
2014Summary only. Only limited summary data is available for this year.$1.41$0.00$1.82$1.77$0.05
2013Summary only. Only limited summary data is available for this year.$1.54$0.00$2.19$1.93$0.25
2012Summary only. Only limited summary data is available for this year.$1.40$0.00$1.45$1.47$0.02
2011Summary only. Only limited summary data is available for this year.$1.35$0.00$1.45$1.54$0.09