Civic Intelligence

Roaring Fork Gay & Lesbian Community Fund - DBA Aspen Out

990 • Fiscal year 2014 • EIN 84-1348897

Jun 01, 2013 to May 31, 2014 • Filed on Nov 18, 2014

P O Box 314381612

(970) 925-4123

Siviq Scores

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

Liabilities / Assets

84th percentile

0.28x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

34th percentile

-2.9%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

77th percentile

$7,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

77th percentile

29%

Faster asset growth than 77% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$255,525

Up $57,144 (+29%) from 2013

Net Assets

Down

$184,737

Down $13,160 (-6.6%) from 2013

Liabilities

Up

$70,788

Up $70,304 (+14526%) from 2013

Revenue

$453,554

No earlier filing loaded for comparison.

Expenses

Up

$466,714

Up $96,147 (+26%) from 2013

Net Income

-$13,160

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $173,276Liabilities 2011: $828Net Assets 2011: $172,4482011Assets 2012: $191,927Liabilities 2012: $898Net Assets 2012: $191,0292012Assets 2013: $198,381Liabilities 2013: $484Net Assets 2013: $197,8972013Assets 2014: $255,525Liabilities 2014: $70,788Net Assets 2014: $184,7372014Assets 2015: $199,480Liabilities 2015: $3,596Net Assets 2015: $195,8842015Assets 2016: $300,527Liabilities 2016: $40,401Net Assets 2016: $260,1262016Assets 2017: $429,607Liabilities 2017: $75,191Net Assets 2017: $354,4162017Assets 2018: $408,505Liabilities 2018: $69,118Net Assets 2018: $339,3872018Assets 2019: $467,516Liabilities 2019: $74,676Net Assets 2019: $392,8402019Assets 2020: $377,499Liabilities 2020: $3,731Net Assets 2020: $373,7682020Assets 2021: $250,324Liabilities 2021: $26,413Net Assets 2021: $223,9112021Assets 2022: $304,773Liabilities 2022: $9,669Net Assets 2022: $295,1042022Assets 2023: $476,947Liabilities 2023: $87,606Net Assets 2023: $389,3412023Assets 2024: $377,627Liabilities 2024: $19,602Net Assets 2024: $358,0252024Assets 2025: $280,719Liabilities 2025: $77,683Net Assets 2025: $203,0362025

Highlighted filing

2014

Assets$255,525
Liabilities$70,788
Net Assets$184,737

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $303,1462011Expenses 2012: $295,5452012Expenses 2013: $370,5672013Revenue 2014: $453,554Expenses 2014: $466,714Net Income 2014: -$13,1602014Revenue 2015: $335,851Expenses 2015: $329,450Net Income 2015: $6,4012015Revenue 2016: $485,765Expenses 2016: $421,523Net Income 2016: $64,2422016Revenue 2017: $538,529Expenses 2017: $472,812Net Income 2017: $65,7172017Revenue 2018: $485,328Expenses 2018: $500,359Net Income 2018: -$15,0312018Revenue 2019: $581,673Expenses 2019: $528,220Net Income 2019: $53,4532019Revenue 2020: $550,373Expenses 2020: $569,445Net Income 2020: -$19,0722020Revenue 2021: $123,099Expenses 2021: $272,956Net Income 2021: -$149,8572021Revenue 2022: $727,827Expenses 2022: $656,632Net Income 2022: $71,1952022Revenue 2023: $1,022,200Expenses 2023: $927,963Net Income 2023: $94,2372023Revenue 2024: $1,070,424Expenses 2024: $1,101,740Net Income 2024: -$31,3162024Revenue 2025: $1,298,895Expenses 2025: $1,453,884Net Income 2025: -$154,9892025

Highlighted filing

2014

Revenue$453,554
Expenses$466,714
Net Income-$13,160
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Nov 18, 2014
Return Version
2013v3.0
Gross Receipts
$469,861
Mission and Program Overview

Mission

To promote tolerance, understanding and diversity through local and national programming, fundraising and grants for the lgbt+ community, their families, and allies, with a focus on youth education, and community action.

Strengthen national gay & lesbian community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$197,897$184,737▼ $13,160
Savings and Temporary Cash Investments$175,148$173,525▼ $1,623
Accounts Receivable-$82,000-
Cash and Non-Interest-Bearing Accounts$23,233$0▼ $23,233
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$198,381$255,525▲ $57,144
Liabilities
Accounts Payable and Accrued Expenses-$65,550-
Other Liabilities$484$5,238▲ $4,754
Total Liabilities$484$70,788▲ $70,304
Net Assets / Fund Balance
Total Net Assets Fund Balance$197,897$184,737▼ $13,160
Total Liabilities and Net Assets / Fund Balance$198,381$255,525▲ $57,144

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$1,253$1,253
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jason HodgesExecutive DirectorPT$7,000$7,000

Board Members and Trustees

NameTitle
Kevin McmanamonPresident
Christopher WalkerVice President
Brett ColemanDirector
Kristi KavanaughDirector
Melissa TempleDirector
Todd ChamberlinDirector
Vince JohnsonDirector
Karen KurtSecretary
Reed LewisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$153,265
Program Service Revenue
$288,044
Investment Income
$462
Other Revenue
$11,783
All Other Contributions
$138,265
Change in Net Assets
$-13,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$412,280
Grants and Similar Amounts Paid$44,984
Salaries, Compensation, and Employee Benefits$9,450
Total Fundraising Expense$473
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$44,984--$44,984
Fees for Services Other-$9,881-$9,881
Other Salaries and Wages$6,938$1,301$434$8,673
Occupancy-$6,195-$6,195
Fees for Services Accounting-$4,001-$4,001
Office Expenses$79$3,185-$3,264
Other Expenses$2,914--$2,914
Information Technology-$2,750-$2,750
Conferences and Meetings-$2,562-$2,562
Advertising$1,560--$1,560
Insurance-$1,098-$1,098
Payroll Taxes$621$117$39$777
Fees for Services Legal-$141-$141
Total Functional Expenses$435,010$31,231$473$466,714
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
45-3452563-501(c)(3)Education$10,000
84-6012220-School DistrictEducation$5,000
84-0961159-501(c)(3)Education$5,000
27-3703825-501(c)(3)Eductation$5,000
74-2483139-501(c)(3)Education$5,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,090
Fundraising Direct Expenses$16,307
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$28,090$28,090$1,307$26,783
Total Events$28,090$28,090$16,307$11,783
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Overdrawn$3,935
Payroll Taxes$1,303
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
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, Section B, Line 11

A draft copy of the return is provided to board members prior to filing.

Form 990, Part VI, Section C, Line 19

Roaring fork gay & lesbian community fund's governing documents and financial statements are kept in the organization's office at 215 n. Garmisch st. #9, aspen, co 81611. The organization's information is filed as a registered 501(c)(3) so the bylaws and financials (990 annual report) may be obtained on line at federal or state of colorado web sites. These documents are, also, kept electroniclly on the organization's computer.

Filing and Contact Details

Filer

EIN
84-1348897
Phone
9709254123

Signing Officer

Name
Richard B Gonzalez
Title
Treasurer
Phone
9709254123
Signed
2014-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Mcmanamon
Formed
1996
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
60

Preparer

Preparer
Christopher L Tolk CPA
Phone
9709253771
Raw XML AppendixShowing 400 of 459 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.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt097610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt092077
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt089200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0551764
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0462
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0329
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0753
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01341
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03224
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01260410
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65920
IRS990ScheduleA/PublicSupportPY170Pct00.46300
IRS990ScheduleA/PublicSupportTotal170Amt0365864
IRS990ScheduleA/SubstantialContributorsTotAmt0185900
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0153265
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0119612
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt097610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt092077
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt089200
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0551764
IRS990ScheduleA/TotalSupportAmt0554988
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/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01253
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01303
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13935
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CASH OVERDRAWN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt05238
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016307
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt015000
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt015000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt028090
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0BENEFIT DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011783
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01307
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01307
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05000
IRS990ScheduleI/RecipientTable/CashGrantAmt15000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt35000
IRS990ScheduleI/RecipientTable/CashGrantAmt45000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EDUCATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1EDUCATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2EDUCATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3EDUCTATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10TEACH - ROARING FORK SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11WESTCAP COLORADO HEALTH NETWORK
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine12YOU CAN PLAY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine13ASPEN HOPE CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine14ASPEN FILM
IRS990ScheduleI/RecipientTable/RecipientEIN0846012220
IRS990ScheduleI/RecipientTable/RecipientEIN1840961159
IRS990ScheduleI/RecipientTable/RecipientEIN2453452563
IRS990ScheduleI/RecipientTable/RecipientEIN3273703825
IRS990ScheduleI/RecipientTable/RecipientEIN4742483139
IRS990ScheduleI/RecipientTable/USAddress/AddressLine101405 GRAND AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine11805 MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine12PO BOX 7460
IRS990ScheduleI/RecipientTable/USAddress/AddressLine13303 ASPEN AIRPORT BUSINESS CENTER
IRS990ScheduleI/RecipientTable/USAddress/AddressLine14110 E HALLAM STREET
IRS990ScheduleI/RecipientTable/USAddress/City0GLENWOOD SPRINGS
IRS990ScheduleI/RecipientTable/USAddress/City1GRAND JUNCTION
IRS990ScheduleI/RecipientTable/USAddress/City2DENVER
IRS990ScheduleI/RecipientTable/USAddress/City3ASPEN
IRS990ScheduleI/RecipientTable/USAddress/City4ASPEN
IRS990ScheduleI/RecipientTable/USAddress/State0CO
IRS990ScheduleI/RecipientTable/USAddress/State1CO
IRS990ScheduleI/RecipientTable/USAddress/State2CO
IRS990ScheduleI/RecipientTable/USAddress/State3CO
IRS990ScheduleI/RecipientTable/USAddress/State4CO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode081601
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode181501
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode280207
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode381611
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode481611
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATIONS ARE CHOSEN BY THE BOARD OF DIRECTORS BASED ON THEIR KNOWLEDGE OF THE ORGANIZATION'S ACTIVITIES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt04
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE RETURN IS PROVIDED TO BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROARING FORK GAY & LESBIAN COMMUNITY FUND'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT IN THE ORGANIZATION'S OFFICE AT 215 N. GARMISCH ST. #9, ASPEN, CO 81611. THE ORGANIZATION'S INFORMATION IS FILED AS A REGISTERED 501(C)(3) SO THE BYLAWS AND FINANCIALS (990 ANNUAL REPORT) MAY BE OBTAINED ON LINE AT FEDERAL OR STATE OF COLORADO WEB SITES. THESE DOCUMENTS ARE, ALSO, KEPT ELECTRONICLLY ON THE ORGANIZATION'S COMPUTER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0198381
IRS990/TotalAssetsEOYAmt0255525
IRS990/TotalAssetsGrp/BOYAmt0198381
IRS990/TotalAssetsGrp/EOYAmt0255525
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0153265
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0473
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031231
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0435010

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.28$0.08$0.20$1.30$1.45$0.15
2024Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$1.07$1.10$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$1.02$0.93$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.30$0.73$0.66$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.25$0.03$0.22$0.12$0.27$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.37$0.55$0.57$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.07$0.39$0.58$0.53$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.07$0.34$0.49$0.50$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.08$0.35$0.54$0.47$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.04$0.26$0.49$0.42$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.34$0.33$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.07$0.18$0.45$0.47$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.30