Civic Intelligence

Arkansas Valley Exposition & Fair Association

990 • Fiscal year 2015 • EIN 84-0386171

Nov 01, 2014 to Oct 31, 2015 • Filed on Feb 11, 2016

PO Box 188Rocky Ford, CO 81067

(719) 254-7723

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.21x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

87th percentile

0.20x

Higher debt load relative to revenue than 87% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

46th percentile

1.7%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

80th percentile

$12,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

37th percentile

-4.0%

Faster asset growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

57th percentile

5.5%

Faster revenue growth than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$199,991

Down $8,383 (-4.0%) from 2014

Net Assets

Up

$157,380

Up $3,607 (+2.3%) from 2014

Liabilities

Down

$42,611

Down $11,990 (-22%) from 2014

Revenue

Up

$214,012

Up $11,151 (+5.5%) from 2014

Expenses

Up

$210,405

Up $297 (+0.1%) from 2014

Net Income

Up

$3,607

Up $10,854 (+150%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $252,009Liabilities 2010: $99,844Net Assets 2010: $152,1652010Assets 2011: $255,636Liabilities 2011: $89,573Net Assets 2011: $166,0632011Assets 2012: $232,749Liabilities 2012: $77,984Net Assets 2012: $154,7652012Assets 2013: $227,167Liabilities 2013: $66,147Net Assets 2013: $161,0202013Assets 2014: $208,374Liabilities 2014: $54,601Net Assets 2014: $153,7732014Assets 2015: $199,991Liabilities 2015: $42,611Net Assets 2015: $157,3802015Assets 2016: $200,496Liabilities 2016: $32,938Net Assets 2016: $167,5582016Assets 2017: $202,163Liabilities 2017: $22,657Net Assets 2017: $179,5062017Assets 2018: $205,473Liabilities 2018: $12,840Net Assets 2018: $192,6332018Assets 2019: $261,586Liabilities 2019: $59,304Net Assets 2019: $202,2822019Assets 2020: $220,203Liabilities 2020: $59,303Net Assets 2020: $160,9002020Assets 2021: $281,607Liabilities 2021: $51,204Net Assets 2021: $230,4032021Assets 2022: $363,777Liabilities 2022: $33,121Net Assets 2022: $330,6562022Assets 2023: $361,936Liabilities 2023: $24,949Net Assets 2023: $336,9872023Assets 2024: $540,374Liabilities 2024: $167,067Net Assets 2024: $373,3072024

Highlighted filing

2015

Assets$199,991
Liabilities$42,611
Net Assets$157,380

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $67,741Expenses 2010: $42,430Net Income 2010: $25,3112010Revenue 2011: $221,822Expenses 2011: $207,924Net Income 2011: $13,8982011Revenue 2012: $211,402Expenses 2012: $222,700Net Income 2012: -$11,2982012Expenses 2013: $202,6382013Revenue 2014: $202,861Expenses 2014: $210,108Net Income 2014: -$7,2472014Revenue 2015: $214,012Expenses 2015: $210,405Net Income 2015: $3,6072015Revenue 2016: $232,921Expenses 2016: $222,743Net Income 2016: $10,1782016Revenue 2017: $229,699Expenses 2017: $217,751Net Income 2017: $11,9482017Revenue 2018: $211,479Expenses 2018: $198,352Net Income 2018: $13,1272018Revenue 2019: $224,322Expenses 2019: $214,673Net Income 2019: $9,6492019Revenue 2020: $25,374Expenses 2020: $66,756Net Income 2020: -$41,3822020Revenue 2021: $671,481Expenses 2021: $601,978Net Income 2021: $69,5032021Revenue 2022: $712,201Expenses 2022: $611,948Net Income 2022: $100,2532022Revenue 2023: $789,394Expenses 2023: $783,063Net Income 2023: $6,3312023Revenue 2024: $953,970Expenses 2024: $917,650Net Income 2024: $36,3202024

Highlighted filing

2015

Revenue$214,012
Expenses$210,405
Net Income$3,607
Jump To
Filing Snapshot
Filing Period
Nov 1, 2014 to Oct 31, 2015
Signed
Feb 11, 2016
Return Version
2014v6.0
Gross Receipts
$214,012
Mission and Program Overview

Mission

PUBLIC FAIR & EXPOSITION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$160,901$154,932▼ $5,969
Savings and Temporary Cash Investments$47,473$45,059▼ $2,414
Total Assets$208,374$199,991▼ $8,383
Liabilities
Unsecured Notes Loans Payable$54,448$42,458▼ $11,990
Accounts Payable and Accrued Expenses$153$153→ $0
Total Liabilities$54,601$42,611▼ $11,990
Net Assets / Fund Balance
Unrestricted Net Assets$153,773$157,380▲ $3,607
Total Net Assets Fund Balance$153,773$157,380▲ $3,607
Total Liabilities and Net Assets / Fund Balance$208,374$199,991▼ $8,383

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$143,739$153,439$297,178
Equipment$11,193$19,406$30,599
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sally CopeManagerPT$12,000$12,000
Judy RogersPast Preside-$1,200$1,200

Board Members and Trustees

NameTitle
Bart MendenhallPresident
David MendenhallCo-director
Gilbert DavisCo-director
Gregg FreidenbergerCo-director
J M TuckerCo-director
Jr StansellCo-director
Barry ActonDirector
Bob PerezDirector
Kenneth WilsonDirector
Kenny WilsonDirector
Linda SenorDirector
Loretta KerrDirector
Mike WadleighDirector
Nick KnappDirector
Roy CatlinDirector
Tami ThomasDirector
Tammy EnciniasDirector
Toni CookDirector
Cindy Karle-
Bill Takeda2nd Vice Pre
Pebble PearlCounsel
Dayla ElliottSecretary
Leslee ChavezVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$15,500
Program Service Revenue
$198,462
Investment Income
$50
Other Revenue
$0
All Other Contributions
$15,500
Change in Net Assets
$3,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,195
Salaries, Compensation, and Employee Benefits$14,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$161,061--$161,061
Advertising$13,306--$13,306
Current Officers, Directors, Trustees, and Key Employees$13,200--$13,200
Depreciation Depletion$9,931--$9,931
Fees for Services Other$6,392--$6,392
Office Expenses-$3,256-$3,256
Occupancy$1,023--$1,023
Payroll Taxes$1,010--$1,010
Fees for Services Accounting$1,000--$1,000
Travel$206--$206
Interest$20--$20
Total Functional Expenses$207,149$3,256$0$210,405
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Kenny wilson kenneth wilson vice pres director family bart mendenhall david mendenhall counsel director family

Form 990, Page 6, Part VI, Line 11B

Before the form 990 was filed, at monthly board meeting, copies were distributed to each attending board member for review. After review and discussion, the return was accepted as prepared and treasurer directed to sign and file.

Form 990, Page 6, Part VI, Line 15A

Compensation for the manager is reviewed annually at designated monthly board meeting after completion of the fair. Salary is voted on and approved by independant voting board members.

Form 990, Page 6, Part VI, Line 15B

Compensation for the treasurer position is addressed annually at monthly board meeting following the annual fair event. Board members review, set, and approve.

Form 990, Page 6, Part VI, Line 19

NOT AVAILABLE TO PUBLIC.

Filing and Contact Details

Filer

Filer Name
Arkansas Valley Exposition
EIN
84-0386171
Phone
7192547723
Address
PO BOX 188, ROCKY FORD, CO 81067

Signing Officer

Name
Judy L Rogers
Title
Treasurer
Phone
7192547723
Signed
2016-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy L Rogers
Formed
1878
Legal Domicile
Co
Voting Board Members
26
Independent Board Members
26
Employees
2

Preparer

Firm
Rogers & Co Inc
Address
303 BARNES AVE STE A, LA JUNTA, CO 81050
Preparer
Judy L Rogers CPA
Phone
7193840400
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt020
IRS990/InterestGrp/TotalAmt020
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt050
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt050
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0172845
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0160901
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0154932
IRS990/LandBldgEquipCostOrOtherBssAmt0327777
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PUBLIC FAIR & EXPOSITION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0153773
IRS990/NetAssetsOrFundBalancesEOYAmt0157380
IRS990/NoncashContributionsAmt0500
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt01023
IRS990/OccupancyGrp/TotalAmt01023
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03256
IRS990/OfficeExpensesGrp/TotalAmt03256
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0161061
IRS990/OtherExpensesGrp/TotalAmt0161061
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt01010
IRS990/PayrollTaxesGrp/TotalAmt01010
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JUDY L ROGERS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0198462
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0198462
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt09931
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt015475
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt062
IRS990/PYOtherExpensesAmt0189439
IRS990/PYProgramServiceRevenueAmt0187324
IRS990/PYRevenuesLessExpensesAmt0-7247
IRS990/PYSalariesCompEmpBnftPaidAmt020669
IRS990/PYTotalExpensesAmt0210108
IRS990/PYTotalRevenueAmt0202861
IRS990/ReconcilationRevenueExpnssAmt03607
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt047473
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045059
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt015500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt015475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt012280
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt066430
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt066
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt073
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0110
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0361
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0198512
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99460
IRS990ScheduleA/PublicSupportPY170Pct00.98730
IRS990ScheduleA/PublicSupportTotal170Amt066430
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt015500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt015475
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt012280
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt010500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012675
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt066430
IRS990ScheduleA/TotalSupportAmt066791
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0143739
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0153439
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0297178
IRS990ScheduleD/EquipmentGrp/BookValueAmt011193
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019406
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030599
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0154932
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KENNY WILSON KENNETH WILSON VICE PRES DIRECTOR FAMILY BART MENDENHALL DAVID MENDENHALL COUNSEL DIRECTOR FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BEFORE THE FORM 990 WAS FILED, AT MONTHLY BOARD MEETING, COPIES WERE DISTRIBUTED TO EACH ATTENDING BOARD MEMBER FOR REVIEW. AFTER REVIEW AND DISCUSSION, THE RETURN WAS ACCEPTED AS PREPARED AND TREASURER DIRECTED TO SIGN AND FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE MANAGER IS REVIEWED ANNUALLY AT DESIGNATED MONTHLY BOARD MEETING AFTER COMPLETION OF THE FAIR. SALARY IS VOTED ON AND APPROVED BY INDEPENDANT VOTING BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE TREASURER POSITION IS ADDRESSED ANNUALLY AT MONTHLY BOARD MEETING FOLLOWING THE ANNUAL FAIR EVENT. BOARD MEMBERS REVIEW, SET, AND APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NOT AVAILABLE TO PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0208374
IRS990/TotalAssetsEOYAmt0199991
IRS990/TotalAssetsGrp/BOYAmt0208374
IRS990/TotalAssetsGrp/EOYAmt0199991
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015500
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03256
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0207149
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210405
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054601
IRS990/TotalLiabilitiesEOYAmt042611
IRS990/TotalLiabilitiesGrp/BOYAmt054601
IRS990/TotalLiabilitiesGrp/EOYAmt042611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0153773
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0157380
IRS990/TotalOtherProgSrvcExpenseAmt09931
IRS990/TotalProgramServiceExpensesAmt0207149
IRS990/TotalProgramServiceRevenueAmt0198462
IRS990/TotalReportableCompFromOrgAmt013200

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.40$1.67$3.73$9.54$9.18$0.36
2023Detailed filing. Detailed filing data is available for this year.$3.62$0.25$3.37$7.89$7.83$0.06
2022Detailed filing. Detailed filing data is available for this year.$3.64$0.33$3.31$7.12$6.12$1.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.51$2.30$6.71$6.02$0.70
2020Detailed filing. Detailed filing data is available for this year.$2.20$0.59$1.61$0.25$0.67$0.41
2019Detailed filing. Detailed filing data is available for this year.$2.62$0.59$2.02$2.24$2.15$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.05$0.13$1.93$2.11$1.98$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.02$0.23$1.80$2.30$2.18$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.33$1.68$2.33$2.23$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.00$0.43$1.57$2.14$2.10$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.08$0.55$1.54$2.03$2.10$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.66$1.61$2.03
2012Summary only. Only limited summary data is available for this year.$2.33$0.78$1.55$2.11$2.23$0.11
2011Summary only. Only limited summary data is available for this year.$2.56$0.90$1.66$2.22$2.08$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$1.00$1.52$0.68$0.42$0.25