Civic Intelligence

Black Butte Ranch Water Dist Company

990 • Fiscal year 2020 • EIN 93-0704993

Apr 01, 2019 to Mar 31, 2020 • Filed on Dec 20, 2020

PO Box 8000Black Butte Ranch, OR 97759

(541) 595-1501

Siviq Scores

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

Liabilities / Assets

40th percentile

0.15x

Higher debt load relative to assets than 40% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

36th percentile

0.43x

Higher debt load relative to revenue than 36% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

100th percentile

$255,495

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 43.0% of source-year revenue.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2020

Asset Growth

84th percentile

8.0%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

11%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,678,834

Up $124,094 (+8.0%) from 2019

Net Assets

Up

$1,424,240

Up $118,142 (+9.0%) from 2019

Liabilities

Up

$254,594

Up $5,952 (+2.4%) from 2019

Revenue

Up

$594,503

Up $58,734 (+11%) from 2019

Expenses

Up

$476,361

Up $19,656 (+4.3%) from 2019

Net Income

Up

$118,142

Up $39,078 (+49%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,600,527Liabilities 2011: $250,528Net Assets 2011: $1,349,9992011Assets 2012: $1,627,573Liabilities 2012: $259,328Net Assets 2012: $1,368,2452012Assets 2013: $1,584,991Liabilities 2013: $195,227Net Assets 2013: $1,389,7642013Assets 2014: $1,481,531Liabilities 2014: $181,465Net Assets 2014: $1,300,0662014Assets 2015: $1,540,701Liabilities 2015: $297,283Net Assets 2015: $1,243,4182015Assets 2016: $1,544,234Liabilities 2016: $291,094Net Assets 2016: $1,253,1402016Assets 2017: $1,425,606Liabilities 2017: $227,537Net Assets 2017: $1,198,0692017Assets 2018: $1,410,747Liabilities 2018: $228,739Net Assets 2018: $1,182,0082018Assets 2019: $1,554,740Liabilities 2019: $248,642Net Assets 2019: $1,306,0982019Assets 2020: $1,678,834Liabilities 2020: $254,594Net Assets 2020: $1,424,2402020Assets 2021: $1,801,396Liabilities 2021: $269,426Net Assets 2021: $1,531,9702021Assets 2022: $1,920,070Liabilities 2022: $338,613Net Assets 2022: $1,581,4572022Assets 2023: $2,138,826Liabilities 2023: $345,175Net Assets 2023: $1,793,6512023Assets 2024: $2,411,052Liabilities 2024: $341,576Net Assets 2024: $2,069,4762024Assets 2025: $3,512,542Liabilities 2025: $1,189,224Net Assets 2025: $2,323,3182025

Highlighted filing

2020

Assets$1,678,834
Liabilities$254,594
Net Assets$1,424,240

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $497,552Expenses 2011: $517,349Net Income 2011: -$19,7972011Expenses 2012: $481,3482012Expenses 2013: $459,2612013Revenue 2014: $375,166Expenses 2014: $464,864Net Income 2014: -$89,6982014Revenue 2015: $398,978Expenses 2015: $455,626Net Income 2015: -$56,6482015Revenue 2016: $494,604Expenses 2016: $484,882Net Income 2016: $9,7222016Revenue 2017: $492,359Expenses 2017: $547,430Net Income 2017: -$55,0712017Revenue 2018: $513,128Expenses 2018: $529,189Net Income 2018: -$16,0612018Revenue 2019: $535,769Expenses 2019: $456,705Net Income 2019: $79,0642019Revenue 2020: $594,503Expenses 2020: $476,361Net Income 2020: $118,1422020Revenue 2021: $595,453Expenses 2021: $487,723Net Income 2021: $107,7302021Revenue 2022: $587,460Expenses 2022: $537,973Net Income 2022: $49,4872022Revenue 2023: $749,660Expenses 2023: $537,466Net Income 2023: $212,1942023Revenue 2024: $798,552Expenses 2024: $522,727Net Income 2024: $275,8252024Revenue 2025: $818,452Expenses 2025: $564,610Net Income 2025: $253,8422025

Highlighted filing

2020

Revenue$594,503
Expenses$476,361
Net Income$118,142
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Dec 20, 2020
Return Version
2019v5.0
Gross Receipts
$594,503
Mission and Program Overview

Mission

The corporation is organized to own and operate a mutual domestic water distribution system and provide water to black butte ranch.

The company is organized to own and operate a mutual domestic water distribution system and provide water to the black butte ranch community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,377,103$1,469,322▲ $92,219
Rtn Earn Endowment Incm Other Fnds$1,306,098$1,424,240▲ $118,142
Savings and Temporary Cash Investments$175,034$206,055▲ $31,021
Accounts Receivable$1,728$2,556▲ $828
Prepaid Expenses and Deferred Charges$875$901▲ $26
Total Assets$1,554,740$1,678,834▲ $124,094
Liabilities
Deferred Revenue$221,744$225,208▲ $3,464
Accounts Payable and Accrued Expenses$26,898$29,386▲ $2,488
Total Liabilities$248,642$254,594▲ $5,952
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,306,098$1,424,240▲ $118,142
Total Liabilities and Net Assets / Fund Balance$1,554,740$1,678,834▲ $124,094

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,447,844$3,046,932$4,494,776
Other Land Buildings$21,478-$21,478
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$593,021
Investment Income
$1,482
Other Revenue
$0
Change in Net Assets
$118,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$333,773
Salaries, Compensation, and Employee Benefits$142,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$117,541
Depreciation Depletion---$87,696
Occupancy---$73,011
Fees for Services Accounting---$54,599
Fees for Services Other---$28,428
Other Employee Benefits---$11,604
Payroll Taxes---$9,938
Information Technology---$9,546
Office Expenses---$5,175
Travel---$5,102
Pension Plan Contributions---$3,505
Interest---$1,926
Other Expenses---$1,209
All Other Expenses---$748
Total Functional Expenses$0$0$0$476,361
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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 6

The members consist of the owners of units as defined in the black butte ranch master design and other users of water supplied by the corporation within black butte ranch.

Form 990, Page 6, Part VI, Line 7A

The board of directors is elected by the members.

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

Form 990 is reviewed by management prior to filing.

Form 990, Page 6, Part VI, Line 19

Financial statements and governing documents are made available to the public upon request. Requests can be made to the president or the cfo for the black butte ranch corporation.

Filing and Contact Details

Filer

Filer Name
Black Butte Ranch Water Dist Comp
EIN
93-0704993
Phone
5415951501
Address
PO BOX 8000, BLACK BUTTE RANCH, OR 97759

Signing Officer

Name
Shawn Mccance
Title
CFO
Phone
5415951501
Signed
2020-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Mccance
Formed
1977
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Jones & Roth Pc
Address
300 SW COLUMBIA SUITE 201, BEND, OR 97702
Preparer
Evan B Dickens
Phone
5413823590
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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS CONSIST OF THE OWNERS OF UNITS AS DEFINED IN THE BLACK BUTTE RANCH MASTER DESIGN AND OTHER USERS OF WATER SUPPLIED BY THE CORPORATION WITHIN BLACK BUTTE RANCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS CAN BE MADE TO THE PRESIDENT OR THE CFO FOR THE BLACK BUTTE RANCH CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0RESORT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0BLACK BUTTE RANCH CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 8000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BLACK BUTTE RANCH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd097759
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BLACK BUTTE RANCH ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237115837
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C4
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MAINTENANC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 8000
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BLACK BUTTE RANCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097759
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0100000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1595656
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2119388
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt3564191
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0MONEY BORROWED/REPAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH TRANSFERRED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2CASH TRANSFERRED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3CASH TRANSFERRED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BLACK BUTTE RANCH CORPORATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BLACK BUTTE RANCH CORPORATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2BLACK BUTTE RANCH CORPORATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3BLACK BUTTE RANCH CORPORATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1L
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2M
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3Q
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01554740
IRS990/TotalAssetsEOYAmt01678834
IRS990/TotalAssetsGrp/BOYAmt01554740
IRS990/TotalAssetsGrp/EOYAmt01678834
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0476361
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0248642
IRS990/TotalLiabilitiesEOYAmt0254594
IRS990/TotalLiabilitiesGrp/BOYAmt0248642
IRS990/TotalLiabilitiesGrp/EOYAmt0254594
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01306098
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01424240
IRS990/TotalOtherCompensationAmt054852
IRS990/TotalProgramServiceRevenueAmt0593021
IRS990/TotalRevenueGrp/ExclusionAmt01482
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0593021
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0594503
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01554740
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01678834
IRS990/TotReportableCompRltdOrgAmt0389472
IRS990/TravelGrp/TotalAmt05102
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 8000
IRS990/USAddress/CityNm0BLACK BUTTE RANCH
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097759
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.BLACKBUTTERANCH.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHAWN MCCANCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum05415951501
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLACK BUTTE RANCH WATER DIST COMP
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0930704993
ReturnHeader/Filer/PhoneNum05415951501
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8000
ReturnHeader/Filer/USAddress/CityNm0BLACK BUTTE RANCH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097759
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930819646
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES & ROTH PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 SW COLUMBIA SUITE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097702
ReturnHeader/PreparerPersonGrp/PhoneNum05413823590
ReturnHeader/PreparerPersonGrp/PreparationDt02020-12-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EVAN B DICKENS
ReturnHeader/ReturnTs02020-12-31T15:26:49-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$1.19$2.32$0.82$0.56$0.25
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.34$2.07$0.80$0.52$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.35$1.79$0.75$0.54$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.34$1.58$0.59$0.54$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.27$1.53$0.60$0.49$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.25$1.42$0.59$0.48$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.25$1.31$0.54$0.46$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.23$1.18$0.51$0.53$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.23$1.20$0.49$0.55$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.29$1.25$0.49$0.48$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.30$1.24$0.40$0.46$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.18$1.30$0.38$0.46$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.20$1.39$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.26$1.37$0.48
2011Summary only. Only limited summary data is available for this year.$1.60$0.25$1.35$0.50$0.52$0.02