Civic Intelligence

Warren Water Association

990 • Fiscal year 2015 • EIN 93-0765046

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 03, 2016

Organization ProfileNONE
PO Box 1014St Helens, OR 97051

(503) 397-3280

Siviq Scores

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

Liabilities / Assets

10th percentile

0.01x

Higher debt load relative to assets than 10% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

10th percentile

0.03x

Higher debt load relative to revenue than 10% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Net Margin

96th percentile

43%

Higher net margin than 96% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Asset Growth

88th percentile

10%

Faster asset growth than 88% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

72nd percentile

7.7%

Faster revenue growth than 72% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets10th percentile

Assets

Up

$2,496,784

Up $232,137 (+10%) from 2014

Net Assets

Up

$2,479,298

Up $225,727 (+10%) from 2014

Liabilities

Up

$17,486

Up $6,410 (+58%) from 2014

Revenue And Expenses
Liabilities / Revenue10th percentileNet Margin96th percentile

Revenue

Up

$525,195

Up $37,548 (+7.7%) from 2014

Expenses

Up

$299,663

Up $17,864 (+6.3%) from 2014

Net Income

Up

$225,532

Up $19,684 (+9.6%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,953,306Liabilities 2010: $319,723Net Assets 2010: $1,633,5832010Assets 2011: $1,997,268Liabilities 2011: $261,708Net Assets 2011: $1,735,5602011Assets 2012: $2,128,887Liabilities 2012: $253,870Net Assets 2012: $1,875,0172012Assets 2013: $2,061,157Liabilities 2013: $13,532Net Assets 2013: $2,047,6252013Assets 2014: $2,264,647Liabilities 2014: $11,076Net Assets 2014: $2,253,5712014Assets 2015: $2,496,784Liabilities 2015: $17,486Net Assets 2015: $2,479,2982015Assets 2016: $2,691,804Liabilities 2016: $25,406Net Assets 2016: $2,666,3982016Assets 2017: $2,918,682Liabilities 2017: $21,170Net Assets 2017: $2,897,5122017Assets 2018: $3,201,494Liabilities 2018: $21,088Net Assets 2018: $3,180,4062018Assets 2019: $3,431,129Liabilities 2019: $23,097Net Assets 2019: $3,408,0322019Assets 2020: $3,703,706Liabilities 2020: $34,702Net Assets 2020: $3,669,0042020Assets 2021: $3,952,643Liabilities 2021: $67,227Net Assets 2021: $3,885,4162021Assets 2022: $4,142,310Liabilities 2022: $90,060Net Assets 2022: $4,052,2502022Assets 2023: $4,340,777Liabilities 2023: $74,269Net Assets 2023: $4,266,5082023Assets 2024: $4,620,138Liabilities 2024: $63,511Net Assets 2024: $4,556,6272024

Highlighted filing

2015

Assets$2,496,784
Liabilities$17,486
Net Assets$2,479,298
Open 2015 Filing

Operations Trend

Revenue Growth72nd percentile

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

$800K$600K$400K$200K$0Expenses 2010: $282,2242010Revenue 2011: $408,661Expenses 2011: $306,749Net Income 2011: $101,9122011Expenses 2012: $282,7122012Revenue 2013: $453,884Expenses 2013: $281,336Net Income 2013: $172,5482013Revenue 2014: $487,647Expenses 2014: $281,799Net Income 2014: $205,8482014Revenue 2015: $525,195Expenses 2015: $299,663Net Income 2015: $225,5322015Revenue 2016: $506,542Expenses 2016: $319,574Net Income 2016: $186,9682016Revenue 2017: $544,038Expenses 2017: $313,119Net Income 2017: $230,9192017Revenue 2018: $557,489Expenses 2018: $274,758Net Income 2018: $282,7312018Revenue 2019: $524,594Expenses 2019: $297,066Net Income 2019: $227,5282019Revenue 2020: $530,083Expenses 2020: $325,439Net Income 2020: $204,6442020Revenue 2021: $568,941Expenses 2021: $352,561Net Income 2021: $216,3802021Revenue 2022: $579,817Expenses 2022: $388,153Net Income 2022: $191,6642022Revenue 2023: $640,277Expenses 2023: $426,436Net Income 2023: $213,8412023Revenue 2024: $722,109Expenses 2024: $449,140Net Income 2024: $272,9692024

Highlighted filing

2015

Revenue$525,195
Expenses$299,663
Net Income$225,532
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 3, 2016
Return Version
2015v2.1
Gross Receipts
$525,195
Mission and Program Overview

Mission

Provide water service to association members.

Provide water service to association members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,243,312$1,254,138▲ $10,826
Savings and Temporary Cash Investments$906,095$1,129,198▲ $223,103
Inventories for Sale or Use$14,466$17,023▲ $2,557
Intangible Assets$12,757$9,572▼ $3,185
Accounts Receivable$9,276$5,751▼ $3,525
Total Assets$2,264,647$2,496,784▲ $232,137
Other Assets Total$78,741$81,102▲ $2,361
Liabilities
Accounts Payable and Accrued Expenses$9,155$14,332▲ $5,177
Deferred Revenue$1,921$3,154▲ $1,233
Total Liabilities$11,076$17,486▲ $6,410
Net Assets / Fund Balance
Unrestricted Net Assets$2,253,571$2,479,298▲ $225,727
Total Net Assets Fund Balance$2,253,571$2,479,298▲ $225,727
Total Liabilities and Net Assets / Fund Balance$2,264,647$2,496,784▲ $232,137

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,106,946$1,279,715$2,386,661
Buildings$77,431$30,252$107,683
Other Land Buildings$69,761$13,934$83,695
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Mark LarsonPresident
Allen RiedelDirector
Gary RothDirector
Lonny BradyDirector
Charles TindallVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$518,659
Investment Income
$6,536
Other Revenue
$0
Change in Net Assets
$225,532

Audited Revenue Reconciliation

Revenue per Audited Statements
$525,195
Total Revenue per Audited Statements
$525,195
Total Revenue per Form 990
$525,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,025
Salaries, Compensation, and Employee Benefits$143,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,525$36,670-$98,195
Depreciation Depletion$70,621--$70,621
Other Employee Benefits$20,856$13,194-$34,050
All Other Expenses$16,394--$16,394
Other Expenses$10,322--$10,322
Payroll Taxes$5,216$3,300-$8,516
Fees for Services Accounting-$6,950-$6,950
Pension Plan Contributions$1,762$1,115-$2,877
Conferences and Meetings$1,700--$1,700
Total Functional Expenses$238,434$61,229$0$299,663

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$299,663
Total Expenses per Audited Statements$299,663
Total Expenses per Form 990$299,663
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sean LarsonSon of PresSalaryNo$59,225
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
Yes
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
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 6

“The association has members. There are no stockholders or other persons who have the power to elect or appoint members to the governing body, besides the members of the association.”

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

“Board president reviews form 990 before filing. All board members have the option of reviewing form 990 before filing.”

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

“Board members do not receive compensation. Board of directors reviews and approves all compensation for all employees.”

Form 990, Page 6, Part VI, Line 19

“Members of the public and members of the association can visit the office of warren water association to review any governing documents, financial statements, or policies.”

Filing and Contact Details

Filer

Filer Name
Warren Water Association
EIN
93-0765046
Phone
5033973280
Address
PO BOX 1014, ST HELENS, OR 97051

Signing Officer

Name
Mark Larson
Title
President
Phone
5033973280
Signed
2016-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Larson
Formed
1955
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
730
Employees
3

Preparer

Firm
Jarrard Seibert Pollard & Co LLC
Address
1800 BLANKENSHIP RD SUITE 450, WEST LINN, OR 97068-4191
Preparer
William N Lisac
Phone
5037237600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Member contributions 195 total 195”

Financial Statement Notes

Schedule D, Page 3, Part X

“Income taxes: the association is exempt from income taxation under section 501(c)(12) of the internal revenue code except for unrelated business income and from state income taxes. Accordingly, no provision for federal and state income taxes has been recorded in the accompanying financial statements. For the year ended december 31, 2015, the association incurred no unrelated business income. As of january 1, 2009, the association has adopted the application of the uncertain tax position provisions of fasb asc 740, income taxes. It prescribes an evaluation process for the financial statements recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides guidance on de-recognition, classification, interest and penalties, disclosure and transition. The provisions related to uncertainty in income taxes were applied to all tax positions upon adoption. This adoption had no impact on the association's financial statements. As of december 31, 2015, the association has accrued no interest and penalties related to uncertain tax positions. It is the association's policy to recognize interest and penalties related to income tax matters in other expense. In general, the association is no longer subject to examinations by tax authorities for u.s. Federal income tax returns before fiscal year ended december 31, 2012.”

Raw XML Appendix322 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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IRS990ScheduleD/RevenueSubtotalAmt0525195
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES: THE ASSOCIATION IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE EXCEPT FOR UNRELATED BUSINESS INCOME AND FROM STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. FOR THE YEAR ENDED DECEMBER 31, 2015, THE ASSOCIATION INCURRED NO UNRELATED BUSINESS INCOME. AS OF JANUARY 1, 2009, THE ASSOCIATION HAS ADOPTED THE APPLICATION OF THE UNCERTAIN TAX POSITION PROVISIONS OF FASB ASC 740, INCOME TAXES. IT PRESCRIBES AN EVALUATION PROCESS FOR THE FINANCIAL STATEMENTS RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE PROVISIONS RELATED TO UNCERTAINTY IN INCOME TAXES WERE APPLIED TO ALL TAX POSITIONS UPON ADOPTION. THIS ADOPTION HAD NO IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2015, THE ASSOCIATION HAS ACCRUED NO INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE ASSOCIATION'S POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OTHER EXPENSE. IN GENERAL, THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR U.S. FEDERAL INCOME TAX RETURNS BEFORE FISCAL YEAR ENDED DECEMBER 31, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01254138
IRS990ScheduleD/TotalExpensesPerForm990Amt0299663
IRS990ScheduleD/TotalRevenuePerForm990Amt0525195
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0525195
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0299663
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SEAN LARSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SON OF PRES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt059225
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SALARY
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMBERS. THERE ARE NO STOCKHOLDERS OR OTHER PERSONS WHO HAVE THE POWER TO ELECT OR APPOINT MEMBERS TO THE GOVERNING BODY, BESIDES THE MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD PRESIDENT REVIEWS FORM 990 BEFORE FILING. ALL BOARD MEMBERS HAVE THE OPTION OF REVIEWING FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS DO NOT RECEIVE COMPENSATION. BOARD OF DIRECTORS REVIEWS AND APPROVES ALL COMPENSATION FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF THE PUBLIC AND MEMBERS OF THE ASSOCIATION CAN VISIT THE OFFICE OF WARREN WATER ASSOCIATION TO REVIEW ANY GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, OR POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBER CONTRIBUTIONS 195 TOTAL 195
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02264647
IRS990/TotalAssetsEOYAmt02496784
IRS990/TotalAssetsGrp/BOYAmt02264647
IRS990/TotalAssetsGrp/EOYAmt02496784
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061229
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0238434
IRS990/TotalFunctionalExpensesGrp/TotalAmt0299663
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011076
IRS990/TotalLiabilitiesEOYAmt017486
IRS990/TotalLiabilitiesGrp/BOYAmt011076
IRS990/TotalLiabilitiesGrp/EOYAmt017486
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02253571
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02479298
IRS990/TotalProgramServiceExpensesAmt0238434
IRS990/TotalProgramServiceRevenueAmt0518659
IRS990/TotalRevenueGrp/ExclusionAmt06536
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0518659
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0525195
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02264647
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02496784
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02253571
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02479298
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt0730
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK LARSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05033973280
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WARREN WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WARR
ReturnHeader/Filer/EIN0930765046
ReturnHeader/Filer/PhoneNum05033973280
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1014
ReturnHeader/Filer/USAddress/CityNm0ST HELENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097051
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930623130
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JARRARD SEIBERT POLLARD & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01800 BLANKENSHIP RD SUITE 450
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LINN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0970684191
ReturnHeader/PreparerPersonGrp/PhoneNum05037237600
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM N LISAC
ReturnHeader/ReturnTs02016-08-09T10:13:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,496,784
Liabilities
$17,486
Net assets
$2,479,298
Revenue
$525,195
Expenses
$299,663
Net income
$225,532
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.62$0.06$4.56$0.72$0.45$0.27
2023Summary only. Only limited summary data is available for this year.$4.34$0.07$4.27$0.64$0.43$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.09$4.05$0.58$0.39$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.95$0.07$3.89$0.57$0.35$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.03$3.67$0.53$0.33$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$0.02$3.41$0.52$0.30$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.02$3.18$0.56$0.27$0.28
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.02$2.90$0.54$0.31$0.23
2016Summary only. Only limited summary data is available for this year.$2.69$0.03$2.67$0.51$0.32$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.50$0.02$2.48$0.53$0.30$0.23
2014Detailed filing. Detailed filing data is available for this year.$2.26$0.01$2.25$0.49$0.28$0.21
2013Detailed filing. Detailed filing data is available for this year.$2.06$0.01$2.05$0.45$0.28$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.25$1.88$0.28
2011Summary only. Only limited summary data is available for this year.$2.00$0.26$1.74$0.41$0.31$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.32$1.63$0.28