Civic Intelligence

Benevolent & Protective Order Elks 1904

990 • Fiscal year 2021 • EIN 93-0421487

Apr 01, 2020 to Mar 31, 2021 • Filed on Sep 09, 2021

PO Box 564Cottage Grove, OR 97424

(541) 942-3554

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.05x

Higher debt load relative to assets than 63% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

72nd percentile

0.20x

Higher debt load relative to revenue than 72% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

47th percentile

4.9%

Higher net margin than 47% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

89th percentile

$3,900

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

31st percentile

-23%

Faster revenue growth than 31% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$425,469

Up $46,707 (+12%) from 2020

Net Assets

Up

$406,173

Up $46,940 (+13%) from 2020

Liabilities

Down

$19,296

Down $233 (-1.2%) from 2020

Revenue

Down

$96,604

Down $28,654 (-23%) from 2020

Expenses

Down

$91,849

Down $46,572 (-34%) from 2020

Net Income

Up

$4,755

Up $17,918 (+136%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $339,276Liabilities 2012: $15,703Net Assets 2012: $323,5732012Assets 2013: $347,090Liabilities 2013: $11,964Net Assets 2013: $335,1262013Assets 2014: $348,926Liabilities 2014: $15,709Net Assets 2014: $333,2172014Assets 2015: $366,420Liabilities 2015: $18,860Net Assets 2015: $347,5602015Assets 2016: $361,288Liabilities 2016: $21,167Net Assets 2016: $340,1212016Assets 2017: $363,789Liabilities 2017: $19,438Net Assets 2017: $344,3512017Assets 2018: $398,480Liabilities 2018: $19,773Net Assets 2018: $378,7072018Assets 2019: $403,305Liabilities 2019: $20,985Net Assets 2019: $382,3202019Assets 2020: $378,762Liabilities 2020: $19,529Net Assets 2020: $359,2332020Assets 2021: $425,469Liabilities 2021: $19,296Net Assets 2021: $406,1732021Assets 2022: $477,344Liabilities 2022: $20,802Net Assets 2022: $456,5422022Assets 2023: $458,526Liabilities 2023: $20,745Net Assets 2023: $437,7812023Assets 2024: $486,694Liabilities 2024: $19,496Net Assets 2024: $467,1982024Assets 2025: $539,013Liabilities 2025: $17,939Net Assets 2025: $521,0742025

Highlighted filing

2021

Assets$425,469
Liabilities$19,296
Net Assets$406,173

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $104,250Expenses 2012: $111,720Net Income 2012: -$7,4702012Revenue 2013: $126,775Expenses 2013: $115,222Net Income 2013: $11,5532013Revenue 2014: $113,724Expenses 2014: $115,633Net Income 2014: -$1,9092014Revenue 2015: $123,192Expenses 2015: $108,849Net Income 2015: $14,3432015Revenue 2016: $137,717Expenses 2016: $145,156Net Income 2016: -$7,4392016Revenue 2017: $132,478Expenses 2017: $140,403Net Income 2017: -$7,9252017Revenue 2018: $175,807Expenses 2018: $177,287Net Income 2018: -$1,4802018Revenue 2019: $151,770Expenses 2019: $151,274Net Income 2019: $4962019Revenue 2020: $125,258Expenses 2020: $138,421Net Income 2020: -$13,1632020Revenue 2021: $96,604Expenses 2021: $91,849Net Income 2021: $4,7552021Revenue 2022: $172,401Expenses 2022: $122,032Net Income 2022: $50,3692022Revenue 2023: $182,319Expenses 2023: $201,080Net Income 2023: -$18,7612023Revenue 2024: $249,112Expenses 2024: $219,695Net Income 2024: $29,4172024Revenue 2025: $230,600Expenses 2025: $176,724Net Income 2025: $53,8762025

Highlighted filing

2021

Revenue$96,604
Expenses$91,849
Net Income$4,755
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Sep 9, 2021
Return Version
2020v4.0
Gross Receipts
$171,563
Mission and Program Overview

Mission

Social Club

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$47,296$74,941▲ $27,645
Land, Buildings, and Equipment, Net$26,966$25,304▼ $1,662
Inventories for Sale or Use$3,920$1,504▼ $2,416
Prepaid Expenses and Deferred Charges$19,591$545▼ $19,046
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$378,762$425,469▲ $46,707
Other Assets Total$280,989$323,175▲ $42,186
Liabilities
Deferred Revenue$18,803$18,054▼ $749
Accounts Payable and Accrued Expenses$726$1,242▲ $516
Total Liabilities$19,529$19,296▼ $233
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$338,203$383,505▲ $45,302
Net Assets With Donor Restrictions$21,030$22,668▲ $1,638
Total Net Assets Fund Balance$359,233$406,173▲ $46,940
Total Liabilities and Net Assets / Fund Balance$378,762$425,469▲ $46,707

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,789$234,273$238,062
Other Land Buildings$513$212,072$212,585
Land$21,000-$21,000
Equipment$2$3,570$3,572
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda RenfroeSecretaryPT$3,900$3,900

Board Members and Trustees

NameTitle
Dalton PerryTrustee
Mike MccartyTrustee
Randy PitcherTrustee
Tim HornTrustee
Walter BerryTrustee
Wynn SchumacherChaplain
Ralph DinnelEsquire
Marie AmmonExalted Ruler
Colette ArnoldInner Guard
Varc JonesLeading Knight
Mona DunlapLecturing Knigh
Carol LittleLoyal Knight
Teresa SimonsTiler
Bill JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,989
Program Service Revenue
$37,530
Investment Income
$0
Other Revenue
$5,085
All Other Contributions
$53,989
Change in Net Assets
$4,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$70,377
Salaries, Compensation, and Employee Benefits$13,632
Grants and Similar Amounts Paid$7,840
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$8,301
Payments to Affiliates---$8,038
All Other Expenses---$7,958
Grants to Domestic Orgs---$7,840
Insurance---$4,939
Current Officers, Directors, Trustees, and Key Employees---$3,900
Other Expenses---$3,525
Occupancy---$2,988
Conferences and Meetings---$2,929
Depreciation Depletion---$1,662
Office Expenses---$1,466
Payroll Taxes---$1,431
Fees for Services Accounting---$981
Advertising---$215
Total Functional Expenses$0$0$0$91,849
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$51,960
Gaming Direct Expenses$50,936
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Related family members are permitted to serve board positions.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Lodge members.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Directors are nominated and elected by the general membership to fill various offices and to perform various duties.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Certain expenditures and decisions require approval by a majority of the general membership.

Form 990, Part VI, Line 11B: Form 990 Review Process

Review by club audit committee, subsequent review by Grand Lodge and regional representative.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order Elks 1904
EIN
93-0421487
Phone
5419423554
Address
PO Box 564, Cottage Grove, OR 97424

Signing Officer

Name
Marie Ammon
Title
Exalted Ruler
Signed
2021-09-09
Discuss with paid preparer
Yes

Organization Details

Formed
1868
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
13
Employees
7

Preparer

Firm
Baker & Associates LLC
Address
120 W B AVE, DRAIN, OR 97435
Preparer
Darren Baker CPA
Phone
5418362101
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Youth activities, contributions and social services

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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt04939
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt03920
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01504
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0449915
IRS990/LandBldgEquipBasisNetGrp/BOYAmt026966
IRS990/LandBldgEquipBasisNetGrp/EOYAmt025304
IRS990/LandBldgEquipCostOrOtherBssAmt0475219
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Social Club
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0359233
IRS990/NetAssetsOrFundBalancesEOYAmt0406173
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt01024
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt01024
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03136
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03136
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0925
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0925
IRS990/NetUnrlzdGainsLossesInvstAmt042185
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0338203
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0383505
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt02988
IRS990/OfficeExpensesGrp/TotalAmt01466
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0280989
IRS990/OtherAssetsTotalGrp/EOYAmt0323175
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BAR EXPENSES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc2DINNING RM EXPENSES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/TotalAmt013308
IRS990/OtherExpensesGrp/TotalAmt113160
IRS990/OtherExpensesGrp/TotalAmt29208
IRS990/OtherExpensesGrp/TotalAmt33525
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt08301
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt08038
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt01431
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019591
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0545
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Lodge Activities & E.R.
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS REVENUE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt03957
IRS990/ProgramServiceRevenueGrp/ExclusionAmt18627
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt024946
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03957
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124946
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28627
IRS990/ProgSrvcAccomActy2Grp/Desc0Lodge social events and projects
IRS990/ProgSrvcAccomActy3Grp/Desc0Dues and conventions of national affiliate
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt038364
IRS990/PYGrantsAndSimilarPaidAmt020720
IRS990/PYInvestmentIncomeAmt04
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt097603
IRS990/PYOtherRevenueAmt053205
IRS990/PYProgramServiceRevenueAmt033685
IRS990/PYRevenuesLessExpensesAmt0-13163
IRS990/PYSalariesCompEmpBnftPaidAmt020098
IRS990/PYTotalExpensesAmt0138421
IRS990/PYTotalRevenueAmt0125258
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04755
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0925
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03789
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0234273
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0238062
IRS990ScheduleD/EquipmentGrp/BookValueAmt02
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03570
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03572
IRS990ScheduleD/LandGrp/BookValueAmt021000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0513
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0212072
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0212585
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025304
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0323175
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt07591
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt021506
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt029097
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt050936
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt011292
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt040668
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt051960
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt01024
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt019971
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt021839
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01868
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Youth activities, contributions and social services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Related family members are permitted to serve board positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Lodge members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Directors are nominated and elected by the general membership to fill various offices and to perform various duties.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Certain expenditures and decisions require approval by a majority of the general membership.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$0.18$5.21$2.31$1.77$0.54
2024Detailed filing. Detailed filing data is available for this year.$4.87$0.19$4.67$2.49$2.20$0.29
2023Detailed filing. Detailed filing data is available for this year.$4.59$0.21$4.38$1.82$2.01$0.19
2022Detailed filing. Detailed filing data is available for this year.$4.77$0.21$4.57$1.72$1.22$0.50
2021Detailed filing. Detailed filing data is available for this year.$4.25$0.19$4.06$0.97$0.92$0.05
2020Detailed filing. Detailed filing data is available for this year.$3.79$0.20$3.59$1.25$1.38$0.13
2019Detailed filing. Detailed filing data is available for this year.$4.03$0.21$3.82$1.52$1.51$0.00
2018Summary only. Only limited summary data is available for this year.$3.98$0.20$3.79$1.76$1.77$0.01
2017Summary only. Only limited summary data is available for this year.$3.64$0.19$3.44$1.32$1.40$0.08
2016Summary only. Only limited summary data is available for this year.$3.61$0.21$3.40$1.38$1.45$0.07
2015Summary only. Only limited summary data is available for this year.$3.66$0.19$3.48$1.23$1.09$0.14
2014Summary only. Only limited summary data is available for this year.$3.49$0.16$3.33$1.14$1.16$0.02
2013Summary only. Only limited summary data is available for this year.$3.47$0.12$3.35$1.27$1.15$0.12
2012Summary only. Only limited summary data is available for this year.$3.39$0.16$3.24$1.04$1.12$0.07