Civic Intelligence

Benevolent & Protective Order of Elks Lodge 2430

990 • Fiscal year 2015 • EIN 01-6047399

Apr 01, 2014 to Mar 31, 2015 • Filed on Jul 13, 2015

PO Box 526West Farmington, ME 04992

(207) 778-6761

Siviq Scores

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

Liabilities / Assets

90th percentile

0.40x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

90th percentile

0.69x

Higher debt load relative to revenue than 90% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

87th percentile

22%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$1,600

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

75th percentile

7.4%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

3.4%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$211,218

Up $14,527 (+7.4%) from 2014

Net Assets

Up

$126,336

Up $26,861 (+27%) from 2014

Liabilities

Down

$84,882

Down $12,334 (-13%) from 2014

Revenue

Up

$123,644

Up $4,009 (+3.4%) from 2014

Expenses

Down

$96,784

Down $14,020 (-13%) from 2014

Net Income

Up

$26,860

Up $18,029 (+204%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $208,596Liabilities 2011: $110,074Net Assets 2011: $98,5222011Assets 2012: $189,329Liabilities 2012: $106,646Net Assets 2012: $82,6832012Assets 2013: $189,225Liabilities 2013: $103,248Net Assets 2013: $85,9772013Assets 2014: $196,691Liabilities 2014: $97,216Net Assets 2014: $99,4752014Assets 2015: $211,218Liabilities 2015: $84,882Net Assets 2015: $126,3362015Assets 2016: $189,824Liabilities 2016: $84,350Net Assets 2016: $105,4742016Assets 2017: $154,204Liabilities 2017: $81,412Net Assets 2017: $72,7922017Assets 2018: $167,866Liabilities 2018: $76,800Net Assets 2018: $91,0662018Assets 2019: $131,748Liabilities 2019: $70,687Net Assets 2019: $61,0612019Assets 2020: $143,445Liabilities 2020: $52,026Net Assets 2020: $91,4192020Assets 2021: $254,460Liabilities 2021: $139,183Net Assets 2021: $115,2772021Assets 2022: $306,364Liabilities 2022: $119,842Net Assets 2022: $186,5222022Assets 2023: $376,865Liabilities 2023: $123,186Net Assets 2023: $253,6792023Assets 2024: $386,242Liabilities 2024: $121,822Net Assets 2024: $264,4202024Assets 2025: $415,471Liabilities 2025: $119,664Net Assets 2025: $295,8072025

Highlighted filing

2015

Assets$211,218
Liabilities$84,882
Net Assets$126,336

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $91,1112011Expenses 2012: $99,6182012Revenue 2013: $94,573Expenses 2013: $101,987Net Income 2013: -$7,4142013Revenue 2014: $119,635Expenses 2014: $110,804Net Income 2014: $8,8312014Revenue 2015: $123,644Expenses 2015: $96,784Net Income 2015: $26,8602015Revenue 2016: $129,112Expenses 2016: $139,562Net Income 2016: -$10,4502016Revenue 2017: $108,922Expenses 2017: $141,604Net Income 2017: -$32,6822017Revenue 2018: $154,089Expenses 2018: $135,814Net Income 2018: $18,2752018Revenue 2019: $123,186Expenses 2019: $153,193Net Income 2019: -$30,0072019Revenue 2020: $135,916Expenses 2020: $105,558Net Income 2020: $30,3582020Revenue 2021: $157,390Expenses 2021: $115,287Net Income 2021: $42,1032021Revenue 2022: $184,287Expenses 2022: $128,452Net Income 2022: $55,8352022Revenue 2023: $232,961Expenses 2023: $168,461Net Income 2023: $64,5002023Revenue 2024: $184,067Expenses 2024: $173,326Net Income 2024: $10,7412024Revenue 2025: $213,698Expenses 2025: $182,975Net Income 2025: $30,7232025

Highlighted filing

2015

Revenue$123,644
Expenses$96,784
Net Income$26,860
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jul 13, 2015
Return Version
2014v5.0
Gross Receipts
$320,622
Mission and Program Overview

Mission

Support youth, veteran, and community activities.

Support youth, veteran and community activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$122,863$119,181▼ $3,682
Savings and Temporary Cash Investments$64,617$77,525▲ $12,908
Investments in Publicly Traded Securities-$7,650-
Inventories for Sale or Use$3,620$3,448▼ $172
Cash and Non-Interest-Bearing Accounts$2,875$1,912▼ $963
Prepaid Expenses and Deferred Charges$2,716$1,346▼ $1,370
Accounts Receivable-$156-
Total Assets$196,691$211,218▲ $14,527
Liabilities
Mortgage Notes Payable Secured by Investment Property$76,087$69,897▼ $6,190
Deferred Revenue$13,078$10,078▼ $3,000
Accounts Payable and Accrued Expenses$8,050$4,907▼ $3,143
Total Liabilities$97,215$84,882▼ $12,333
Net Assets / Fund Balance
Unrestricted Net Assets$68,289$89,097▲ $20,808
Temporarily Rstr Net Assets$25,437$31,489▲ $6,052
Permanently Rstr Net Assets$5,750$5,750→ $0
Total Net Assets Fund Balance$99,476$126,336▲ $26,860
Total Liabilities and Net Assets / Fund Balance$196,691$211,218▲ $14,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$95,779$152,848$248,627
Other Land Buildings$1,709$155,117$156,826
Land$21,693-$21,693
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
D NortonTreasurerPT$1,600$1,600
P O BrionSecretaryPT$1,600$1,600

Board Members and Trustees

NameTitle
Harold SmallTrustee
T CallahanTrustee
Terrance TylerTrustee
R RangerChaplain
Duane Clark JrExalted Ruler
Daryl SeamonInner Guard
Claris RangerLeading Knight
J LawrenceLecturing Knig
Betsy ClemensLoyal Knight
D FronkTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$37,272
Program Service Revenue
$0
Investment Income
$46
Other Revenue
$86,326
All Other Contributions
$13,437
Change in Net Assets
$26,860
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$61,523
Salaries, Compensation, and Employee Benefits$29,261
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$24,903$2,766-$27,669
Other Salaries and Wages$21,600$2,401-$24,001
Payments to Affiliates$7,220--$7,220
Depreciation Depletion$6,083$675-$6,758
Grants to Domestic Individuals$6,000--$6,000
Insurance$4,677$212-$4,889
Conferences and Meetings-$3,863-$3,863
Payroll Taxes$2,512$279-$2,791
Current Officers, Directors, Trustees, and Key Employees-$2,469-$2,469
Information Technology$2,101$235-$2,336
Interest$2,116--$2,116
Fees for Services Accounting$1,800$250-$2,050
Office Expenses$1,490$186-$1,676
Other Expenses$770$86-$856
Advertising$50--$50
Total Functional Expenses$83,174$13,610$0$96,784
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$129,455
Gaming Direct Expenses$108,430
Fundraising Gross Income$32,131
Fundraising Direct Expenses$16,847
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
County Fair$21,340$21,340$13,862$7,478
Lodge Event$10,791$10,791$2,985$7,806
Total Events$32,131$32,131$16,847$15,284
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
Annual disclosure for covered persons
No
Audit committee
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
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 11B - Form 990 Review Process

Review meeting held with officers and audit committee to review the tax return and financial statements. Tax return and financial statements presented to the entire membership at a monthly meeting and votes to accept were required.

Form 990, Part VI, Line 19 - Other Organization Documents

Publicily available the organization provides access to governing documents by request and via a third party web site.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
01-6047399
Phone
2077786761
Address
PO BOX 526, WEST FARMINGTON, ME 04992

Signing Officer

Name
Debra Norton
Title
Treasurer
Signed
2015-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Norton
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
100

Preparer

Firm
Cynthia Ferguson CPA Pc
Address
PO BOX 230, FARMINGTON, ME 04938
Preparer
Cynthia Ferguson CPA
Phone
2077785005
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0309
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0309
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02766
IRS990/OccupancyGrp/ProgramServicesAmt024903
IRS990/OccupancyGrp/TotalAmt027669
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0186
IRS990/OfficeExpensesGrp/ProgramServicesAmt01490
IRS990/OfficeExpensesGrp/TotalAmt01676
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1POSTAGE AND SHIPPING
IRS990/OtherExpensesGrp/Desc2PRINTING AND PUBLICAT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0135
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt153
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt286
IRS990/OtherExpensesGrp/ProgramServicesAmt01483
IRS990/OtherExpensesGrp/ProgramServicesAmt1369
IRS990/OtherExpensesGrp/ProgramServicesAmt2770
IRS990/OtherExpensesGrp/TotalAmt01618
IRS990/OtherExpensesGrp/TotalAmt1422
IRS990/OtherExpensesGrp/TotalAmt2856
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02401
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt021600
IRS990/OtherSalariesAndWagesGrp/TotalAmt024001
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt07220
IRS990/PaymentsToAffiliatesGrp/TotalAmt07220
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0279
IRS990/PayrollTaxesGrp/ProgramServicesAmt02512
IRS990/PayrollTaxesGrp/TotalAmt02791
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt05750
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt05750
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02716
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01346
IRS990/PrincipalOfficerNm0DEBRA NORTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt026718
IRS990/PYInvestmentIncomeAmt0275
IRS990/PYOtherExpensesAmt063782
IRS990/PYOtherRevenueAmt092642
IRS990/PYRevenuesLessExpensesAmt08831
IRS990/PYSalariesCompEmpBnftPaidAmt047022
IRS990/PYTotalExpensesAmt0110804
IRS990/PYTotalRevenueAmt0119635
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt026860
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0309
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt064617
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077525
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt095779
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0152848
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0248627
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt021693
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021693
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01709
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0155117
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0156826
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0119181
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016847
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LODGE EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0COUNTY FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt010791
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt021340
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt032131
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt010791
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt021340
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt032131
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015284
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016847
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02985
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt013862
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt014603
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt082228
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt096831
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0108430
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt017410
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0112045
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0129455
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021025
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt011599
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02373
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt09226
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct00.10000
IRS990ScheduleG/GamingOwnFacilityPct00.90000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0ME
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0BOOK
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0RECORDS ARE MAINTAINED TO ACCOUNT FOR SCHOLARSHIP FUNDS AND SUPPORT DECISIONS MADE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0THE SCHOLARSHIP COMMITTEE ACCEPTS AND EVALUATES APPLICATIONS
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW MEETING HELD WITH OFFICERS AND AUDIT COMMITTEE TO REVIEW THE TAX RETURN AND FINANCIAL STATEMENTS. TAX RETURN AND FINANCIAL STATEMENTS PRESENTED TO THE ENTIRE MEMBERSHIP AT A MONTHLY MEETING AND VOTES TO ACCEPT WERE REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PUBLICILY AVAILABLE THE ORGANIZATION PROVIDES ACCESS TO GOVERNING DOCUMENTS BY REQUEST AND VIA A THIRD PARTY WEB SITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt025437
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt031489
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0196691
IRS990/TotalAssetsEOYAmt0211218
IRS990/TotalAssetsGrp/BOYAmt0196691
IRS990/TotalAssetsGrp/EOYAmt0211218
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt037272
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013610
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt083174
IRS990/TotalFunctionalExpensesGrp/TotalAmt096784
IRS990/TotalGrossUBIAmt0309
IRS990/TotalLiabilitiesBOYAmt097215
IRS990/TotalLiabilitiesEOYAmt084882

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$1.20$2.96$2.14$1.83$0.31
2024Detailed filing. Detailed filing data is available for this year.$3.86$1.22$2.64$1.84$1.73$0.11
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$1.23$2.54$2.33$1.68$0.65
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.06$1.20$1.87$1.84$1.28$0.56
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.54$1.39$1.15$1.57$1.15$0.42
2020Summary only. Only limited summary data is available for this year.$1.43$0.52$0.91$1.36$1.06$0.30
2019Summary only. Only limited summary data is available for this year.$1.32$0.71$0.61$1.23$1.53$0.30
2018Summary only. Only limited summary data is available for this year.$1.68$0.77$0.91$1.54$1.36$0.18
2017Summary only. Only limited summary data is available for this year.$1.54$0.81$0.73$1.09$1.42$0.33
2016Summary only. Only limited summary data is available for this year.$1.90$0.84$1.05$1.29$1.40$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.11$0.85$1.26$1.24$0.97$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.97$0.97$0.99$1.20$1.11$0.09
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.89$1.03$0.86$0.95$1.02$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$1.07$0.83$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$1.10$0.99$0.91