Civic Intelligence

Tulare County Deputy Sheriffs Association

990 • Fiscal year 2017 • EIN 94-6074655

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

704 W Main StVisalia, CA 93291

(559) 636-1199

Siviq Scores

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

Liabilities / Assets

94th percentile

0.96x

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

3.75x

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

51st percentile

7.2%

Higher net margin than 51% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

8th percentile

-12%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,305,687

Down $181,220 (-12%) from 2016

Net Assets

Up

$57,884

Up $24,005 (+71%) from 2016

Liabilities

Down

$1,247,803

Down $205,225 (-14%) from 2016

Revenue

Down

$332,416

Down $44,389 (-12%) from 2016

Expenses

Up

$308,411

Up $35,201 (+13%) from 2016

Net Income

Down

$24,005

Down $79,590 (-77%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $594,947Liabilities 2010: $465,967Net Assets 2010: $128,9802010Assets 2011: $847,241Liabilities 2011: $760,021Net Assets 2011: $87,2202011Assets 2012: $790,284Liabilities 2012: $705,595Net Assets 2012: $84,6892012Assets 2013: $1,318,409Liabilities 2013: $1,350,526Net Assets 2013: -$32,1172013Assets 2014: $1,752,948Liabilities 2014: $1,769,235Net Assets 2014: -$16,2872014Assets 2015: $1,537,155Liabilities 2015: $1,606,871Net Assets 2015: -$69,7162015Assets 2016: $1,486,907Liabilities 2016: $1,453,028Net Assets 2016: $33,8792016Assets 2017: $1,305,687Liabilities 2017: $1,247,803Net Assets 2017: $57,8842017Assets 2018: $1,306,626Liabilities 2018: $1,223,925Net Assets 2018: $82,7012018Assets 2019: $1,488,277Liabilities 2019: $1,374,124Net Assets 2019: $114,1532019Assets 2020: $1,870,149Liabilities 2020: $1,727,194Net Assets 2020: $142,9552020Assets 2021: $1,949,762Liabilities 2021: $1,764,684Net Assets 2021: $185,0782021Assets 2022: $2,103,779Liabilities 2022: $1,907,996Net Assets 2022: $195,7832022Assets 2023: $2,274,024Liabilities 2023: $2,055,970Net Assets 2023: $218,0542023Assets 2024: $2,252,631Liabilities 2024: $2,053,225Net Assets 2024: $199,4062024

Highlighted filing

2017

Assets$1,305,687
Liabilities$1,247,803
Net Assets$57,884

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $167,051Expenses 2010: $208,772Net Income 2010: -$41,7212010Revenue 2011: $203,468Expenses 2011: $245,228Net Income 2011: -$41,7602011Expenses 2012: $200,8942012Revenue 2013: $103,146Expenses 2013: $219,952Net Income 2013: -$116,8062013Revenue 2014: $299,937Expenses 2014: $284,107Net Income 2014: $15,8302014Revenue 2015: $188,169Expenses 2015: $241,598Net Income 2015: -$53,4292015Revenue 2016: $376,805Expenses 2016: $273,210Net Income 2016: $103,5952016Revenue 2017: $332,416Expenses 2017: $308,411Net Income 2017: $24,0052017Revenue 2018: $291,174Expenses 2018: $266,357Net Income 2018: $24,8172018Revenue 2019: $316,467Expenses 2019: $285,015Net Income 2019: $31,4522019Revenue 2020: $339,554Expenses 2020: $310,752Net Income 2020: $28,8022020Revenue 2021: $338,887Expenses 2021: $296,764Net Income 2021: $42,1232021Revenue 2022: $301,012Expenses 2022: $290,307Net Income 2022: $10,7052022Revenue 2023: $315,219Expenses 2023: $292,948Net Income 2023: $22,2712023Revenue 2024: $312,888Expenses 2024: $331,536Net Income 2024: -$18,6482024

Highlighted filing

2017

Revenue$332,416
Expenses$308,411
Net Income$24,005
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$332,416
Mission and Program Overview

Mission

MEMBER ASSISTANCE

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,166,431$1,164,976▼ $1,455
Cash and Non-Interest-Bearing Accounts$225,418$69,102▼ $156,316
Prepaid Expenses and Deferred Charges$71,638$59,700▼ $11,938
Rtn Earn Endowment Incm Other Fnds$33,879$57,884▲ $24,005
Land, Buildings, and Equipment, Net$14,870$11,359▼ $3,511
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-
Inventories for Sale or Use-$0-
Total Assets$1,486,907$1,305,687▼ $181,220
Other Assets Total$8,550$550▼ $8,000
Liabilities
Other Liabilities$1,453,028$1,247,803▼ $205,225
Total Liabilities$1,453,028$1,247,803▼ $205,225
Net Assets / Fund Balance
Total Net Assets Fund Balance$33,879$57,884▲ $24,005
Total Liabilities and Net Assets / Fund Balance$1,486,907$1,305,687▼ $181,220

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,359$27,881$39,240
Compensation and Service Providers

Board Members and Trustees

NameTitle
Javier MartinezPresident
Michele PriceVice President
Maxwell VargasDetentions Rep
Mike ColdrenOperations Rep
Joe ArmstrongSecretary
Bryan ClowerSergeant at Arm
Frank ZaragozaSgt Rep
Karl BostaiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$329,726
Investment Income
$2,690
Other Revenue
$0
Change in Net Assets
$24,005
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,206
Salaries, Compensation, and Employee Benefits$135,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,816$37,206-$124,022
Office Expenses$44,938$19,259-$64,197
Occupancy$17,723$7,596-$25,319
Payroll Taxes$7,828$3,355-$11,183
Other Expenses$4,755$2,038-$6,793
Fees for Services Accounting$4,722$2,024-$6,746
Depreciation Depletion$2,458$1,053-$3,511
Total Functional Expenses$232,299$76,112$0$308,411
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Passthrough Funds$1,247,803
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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 6: Explanation of Classes of Members or Shareholder

Members are composed of tulare county deputy sheriffs

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

Members vote for members of the governing body.

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

The governing board can approve transactions under a certain amount. Transactions over the designated amount are submitted for vote by the membership.

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

Review and approve at board meeting

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

ANNUAL REVIEW

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation of key employees is determined by board of directors after consideration of reasonable rates for the area.

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

Governing documents, policies, and financial information is available upon request at the local office.

Filing and Contact Details

Filer

Filer Name
Tulare County Deputy Sheriffs
EIN
94-6074655
Phone
5596361199
Address
704 W MAIN ST, VISALIA, CA 93291

Signing Officer

Name
Javier Martinez
Title
President
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Javier Martinez
Formed
1967
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
4

Preparer

Firm
Scott Mainord Langley & Simmons Inc
Address
3600 West Mineral King Avenue Suite, Visalia, CA 93291
Preparer
Frances I Langley
Phone
5596253200
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IRS990/PYSalariesCompEmpBnftPaidAmt0130256
IRS990/PYTotalExpensesAmt0273210
IRS990/PYTotalRevenueAmt0376805
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt024005
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0332416
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt033879
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt057884
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01166431
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01164976
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt011359
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027881
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01247803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PASSTHROUGH FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011359
IRS990ScheduleD/TotalLiabilityAmt01247803
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE COMPOSED OF TULARE COUNTY DEPUTY SHERIFFS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE FOR MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD CAN APPROVE TRANSACTIONS UNDER A CERTAIN AMOUNT. TRANSACTIONS OVER THE DESIGNATED AMOUNT ARE SUBMITTED FOR VOTE BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW AND APPROVE AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF KEY EMPLOYEES IS DETERMINED BY BOARD OF DIRECTORS AFTER CONSIDERATION OF REASONABLE RATES FOR THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL INFORMATION IS AVAILABLE UPON REQUEST AT THE LOCAL OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0TULARE CO DEPUTY SHERIFFS ASSOC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TULARE CO DEP SHERIFFS BENEVLNT ASSOC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0770492359
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ENHANCE COMMUNITY QUALITY OF LIFE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0704 W MAIN ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0VISALIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093291
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt055752
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0TULARE CO DEP SHERIFFS BENEVLNT ASSOC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0b
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01486907
IRS990/TotalAssetsEOYAmt01305687
IRS990/TotalAssetsGrp/BOYAmt01486907
IRS990/TotalAssetsGrp/EOYAmt01305687
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt076112
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0232299
IRS990/TotalFunctionalExpensesGrp/TotalAmt0308411
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01453028
IRS990/TotalLiabilitiesEOYAmt01247803
IRS990/TotalLiabilitiesGrp/BOYAmt01453028
IRS990/TotalLiabilitiesGrp/EOYAmt01247803
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt033879
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt057884
IRS990/TotalProgramServiceExpensesAmt0232299
IRS990/TotalProgramServiceRevenueAmt0329726
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0332416
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332416
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01486907
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01305687
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0704 W MAIN ST
IRS990/USAddress/CityNm0VISALIA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093291
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAVIER MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$2.05$0.20$0.31$0.33$0.02
2023Summary only. Only limited summary data is available for this year.$2.27$2.06$0.22$0.32$0.29$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$1.91$0.20$0.30$0.29$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$1.76$0.19$0.34$0.30$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$1.73$0.14$0.34$0.31$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$1.37$0.11$0.32$0.29$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$1.22$0.08$0.29$0.27$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.31$1.25$0.06$0.33$0.31$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$1.45$0.03$0.38$0.27$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.54$1.61$0.07$0.19$0.24$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.75$1.77$0.02$0.30$0.28$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.32$1.35$0.03$0.10$0.22$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.71$0.08$0.20
2011Summary only. Only limited summary data is available for this year.$0.85$0.76$0.09$0.20$0.25$0.04
2010Summary only. Only limited summary data is available for this year.$0.59$0.47$0.13$0.17$0.21$0.04