Civic Intelligence

Blue Prints for Learning

990 • Fiscal year 2021 • EIN 91-2160074

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

35 W Main Ave No 280Spokane, WA 99201

(509) 777-0822

Siviq Scores

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

Liabilities / Assets

94th percentile

0.92x

Higher debt load relative to assets than 94% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

91st percentile

0.58x

Higher debt load relative to revenue than 91% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

25th percentile

-8.9%

Higher net margin than 25% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$50,443

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

84th percentile

66%

Faster asset growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

67th percentile

30%

Faster revenue growth than 67% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$315,375

Up $125,644 (+66%) from 2020

Net Assets

Down

$25,063

Down $44,235 (-64%) from 2020

Liabilities

Up

$290,312

Up $169,879 (+141%) from 2020

Revenue

Up

$497,140

Up $113,372 (+30%) from 2020

Expenses

Up

$541,375

Up $103,733 (+24%) from 2020

Net Income

Up

-$44,235

Up $9,639 (+18%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $138,189Liabilities 2011: $2,306Net Assets 2011: $135,8832011Assets 2012: $165,921Liabilities 2012: $1,419Net Assets 2012: $164,5022012Assets 2013: $152,575Liabilities 2013: $2,114Net Assets 2013: $150,4612013Assets 2014: $172,471Liabilities 2014: $21,913Net Assets 2014: $150,5582014Assets 2015: $155,652Liabilities 2015: $25,877Net Assets 2015: $129,7752015Assets 2016: $120,180Liabilities 2016: $13,190Net Assets 2016: $106,9902016Assets 2017: $151,687Liabilities 2017: $41,709Net Assets 2017: $109,9782017Assets 2018: $249,553Liabilities 2018: $105,475Net Assets 2018: $144,0782018Assets 2019: $148,168Liabilities 2019: $25,313Net Assets 2019: $122,8552019Assets 2020: $189,731Liabilities 2020: $120,433Net Assets 2020: $69,2982020Assets 2021: $315,375Liabilities 2021: $290,312Net Assets 2021: $25,0632021Assets 2022: $337,789Liabilities 2022: $311,382Net Assets 2022: $26,4072022Assets 2023: $216,624Liabilities 2023: $196,239Net Assets 2023: $20,3852023Assets 2024: $216,328Liabilities 2024: $160,483Net Assets 2024: $55,8452024

Highlighted filing

2021

Assets$315,375
Liabilities$290,312
Net Assets$25,063

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $531,183Expenses 2011: $458,204Net Income 2011: $72,9792011Revenue 2012: $482,193Expenses 2012: $453,574Net Income 2012: $28,6192012Revenue 2013: $435,499Expenses 2013: $449,540Net Income 2013: -$14,0412013Revenue 2014: $528,265Expenses 2014: $528,168Net Income 2014: $972014Revenue 2015: $426,045Expenses 2015: $446,828Net Income 2015: -$20,7832015Revenue 2016: $430,815Expenses 2016: $453,600Net Income 2016: -$22,7852016Revenue 2017: $508,878Expenses 2017: $505,890Net Income 2017: $2,9882017Revenue 2018: $553,746Expenses 2018: $519,646Net Income 2018: $34,1002018Revenue 2019: $516,712Expenses 2019: $537,935Net Income 2019: -$21,2232019Revenue 2020: $383,768Expenses 2020: $437,642Net Income 2020: -$53,8742020Revenue 2021: $497,140Expenses 2021: $541,375Net Income 2021: -$44,2352021Revenue 2022: $529,250Expenses 2022: $527,906Net Income 2022: $1,3442022Revenue 2023: $570,985Expenses 2023: $577,007Net Income 2023: -$6,0222023Revenue 2024: $701,317Expenses 2024: $666,812Net Income 2024: $34,5052024

Highlighted filing

2021

Revenue$497,140
Expenses$541,375
Net Income-$44,235
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.2
Gross Receipts
$497,140
Mission and Program Overview

Mission

To provide high quality community based child care training for licensed child care providers and child development associate training. To provide high quality full day child care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$189,727$302,432▲ $112,705
Rtn Earn Endowment Incm Other Fnds$69,298$25,063▼ $44,235
Land, Buildings, and Equipment, Net$4$12,943▲ $12,939
Accounts Receivable-$0-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$189,731$315,375▲ $125,644
Liabilities
Deferred Revenue$58,921$159,755▲ $100,834
Other Liabilities$44,166$75,327▲ $31,161
Accounts Payable and Accrued Expenses$14,918$55,230▲ $40,312
Grants Payable$2,428$0▼ $2,428
Total Liabilities$120,433$290,312▲ $169,879
Net Assets / Fund Balance
Total Net Assets Fund Balance$69,298$25,063▼ $44,235
Total Liabilities and Net Assets / Fund Balance$189,731$315,375▲ $125,644

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,943$57,600$70,543
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patty ShastanyProgram DirectorFT$50,443$50,443
Monica BertucciExecutive DirectorPT$31,882$31,882

Board Members and Trustees

NameTitle
Emily YatesPast President
Matthew YanceyPresident
Amber LenhartBoard Member
Colin StieglederBoard Member
Jake KrummelBoard Member
Rosemary WarnickBoard Member
Shannon LawsonSecretary
Satish ShresthaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$38,263
Program Service Revenue
$371,072
Investment Income
$96
Other Revenue
$87,709
All Other Contributions
$21,506
Change in Net Assets
$-44,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$472,887
Other Expenses$68,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,285--$328,285
Current Officers, Directors, Trustees, and Key Employees$25,222$57,104-$82,326
Payroll Taxes$31,629$5,109-$36,738
Other Employee Benefits$18,795$6,743-$25,538
Office Expenses-$12,809-$12,809
Fees for Services Accounting-$4,906-$4,906
Insurance$4,005--$4,005
Other Expenses$3,850$3,878-$3,850
Occupancy$3,796--$3,796
Depreciation Depletion-$1,441-$1,441
Interest$944--$944
Conferences and Meetings-$124-$124
Total Functional Expenses$449,261$92,114$0$541,375
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$75,327
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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 A, line 2

Emily Yates and Satish Shrestha are siblings-in-law.

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

The executive director reviews the Form 990. The filed form 990 is available to all members upon request.

Form 990, Part VI, Section C, line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Blue Prints for Learning
EIN
91-2160074
Phone
5097770822
Address
35 W Main Ave No 280, Spokane, WA 99201

Signing Officer

Name
Monica Bertucci
Title
Executive Director
Phone
5097770822
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monica Bertucci
Formed
2001
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
0
Employees
28
Volunteers
0

Preparer

Firm
Fruci & Associates PS
Address
PO Box 2163, Spokane, WA 99210-2163
Preparer
Zoe Ann Foltz CPA
Phone
5096249223
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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/Form990PartVIISectionAGrp/PersonNm2Monica Bertucci
IRS990/Form990PartVIISectionAGrp/PersonNm3Matthew Yancey
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IRS990/Form990PartVIISectionAGrp/PersonNm5Satish Shrestha
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IRS990/ProgSrvcAccomActy2Grp/Desc0Child Care Training Institute provides high quality community based training for child care professionals in the Spokane area.State Training and Registry System (STARS) - Washington State mandates basic and continuing child care training hours for licensed child care providers. The organization employs Washington State approved trainers.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Blue Prints for Learning is engaged in developing partnerships within the childcare community in Spokane in order to promote and support the expansion of high-quality childcare. This work includes participating in a Cost of Care study led by the Department of Children Youth and Families and a Community Partnership grant with the Washington Department of Commerce. The desired outcome of this work is to find community partners to invest in and develop sustainable high-quality childcare programs in Spokane.
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IRS990/PYSalariesCompEmpBnftPaidAmt0374975
IRS990/PYTotalExpensesAmt0437642
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0383768
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-44235
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0360039
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt069298
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt025063
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt025452
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt022783
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt036427
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt042392
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt047259
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0174313
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt040336
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt088098
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0101778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0108047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0115292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0453551
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt096
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt095
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0144
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0157
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0112
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0604
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0371072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0387757
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0396201
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0427455
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0372851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01955336
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt095
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0144
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0157
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0604
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92740
IRS990ScheduleA/PublicSupportPY509Pct00.92990
IRS990ScheduleA/PublicSupportTotal509Amt02234574
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt025452
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt022783
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt036427
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt042392
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt047259
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0174313
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0411408
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0475855
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0497979
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0535502
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0488143
IRS990ScheduleA/Total509Grp/TotalAmt02408887
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0411504
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0475950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0498123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0535659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0488255
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02409491
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/BookValueAmt012943
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt057600
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt070543
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt075327
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012943
IRS990ScheduleD/TotalLiabilityAmt075327
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0All applications for registration have non-discriminatory information included.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1No statistical information based on race, religion, veteran status or ability is kept.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Emily Yates and Satish Shrestha are siblings-in-law.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The executive director reviews the Form 990. The filed form 990 is available to all members upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0189731
IRS990/TotalAssetsEOYAmt0315375
IRS990/TotalAssetsGrp/BOYAmt0189731

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.$2.16$1.60$0.56$7.01$6.67$0.35
2023Summary only. Only limited summary data is available for this year.$2.17$1.96$0.20$5.71$5.77$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$3.11$0.26$5.29$5.28$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.15$2.90$0.25$4.97$5.41$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$1.20$0.69$3.84$4.38$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.25$1.23$5.17$5.38$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$1.05$1.44$5.54$5.20$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.42$1.10$5.09$5.06$0.03
2016Summary only. Only limited summary data is available for this year.$1.20$0.13$1.07$4.31$4.54$0.23
2015Summary only. Only limited summary data is available for this year.$1.56$0.26$1.30$4.26$4.47$0.21
2014Summary only. Only limited summary data is available for this year.$1.72$0.22$1.51$5.28$5.28$0.00
2013Summary only. Only limited summary data is available for this year.$1.53$0.02$1.50$4.35$4.50$0.14
2012Summary only. Only limited summary data is available for this year.$1.66$0.01$1.65$4.82$4.54$0.29
2011Summary only. Only limited summary data is available for this year.$1.38$0.02$1.36$5.31$4.58$0.73