Civic Intelligence

Community Options Inc

990 • Fiscal year 2014 • EIN 06-1167716

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 21, 2015

PO Box 189Green Lake, WI 54941

(920) 294-6099

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.87x

Higher debt load relative to assets than 93% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

0.48x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

32nd percentile

-3.7%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

28th percentile

-10.0%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

24th percentile

-19%

Faster revenue growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$161,390

Down $17,896 (-10.0%) from 2013

Net Assets

Down

$21,087

Down $10,745 (-34%) from 2013

Liabilities

Down

$140,303

Down $7,151 (-4.8%) from 2013

Revenue

Down

$293,861

Down $67,113 (-19%) from 2013

Expenses

Down

$304,606

Down $72,228 (-19%) from 2013

Net Income

Up

-$10,745

Up $5,115 (+32%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $233,868Liabilities 2010: $147,726Net Assets 2010: $86,1422010Assets 2011: $211,674Liabilities 2011: $142,792Net Assets 2011: $68,8822011Assets 2012: $178,270Liabilities 2012: $130,578Net Assets 2012: $47,6922012Assets 2013: $179,286Liabilities 2013: $147,454Net Assets 2013: $31,8322013Assets 2014: $161,390Liabilities 2014: $140,303Net Assets 2014: $21,0872014Assets 2015: $189,162Liabilities 2015: $120,033Net Assets 2015: $69,1292015Assets 2016: $188,042Liabilities 2016: $109,845Net Assets 2016: $78,1972016Assets 2017: $201,182Liabilities 2017: $96,976Net Assets 2017: $104,2062017Assets 2018: $144,083Liabilities 2018: $71,594Net Assets 2018: $72,4892018Assets 2019: $124,946Liabilities 2019: $0Net Assets 2019: $124,9462019Assets 2020: $120,272Liabilities 2020: $0Net Assets 2020: $120,2722020Assets 2021: $117,201Liabilities 2021: $0Net Assets 2021: $117,2012021

Highlighted filing

2014

Assets$161,390
Liabilities$140,303
Net Assets$21,087

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $493,4272010Expenses 2011: $445,6532011Expenses 2012: $421,5992012Revenue 2013: $360,974Expenses 2013: $376,834Net Income 2013: -$15,8602013Revenue 2014: $293,861Expenses 2014: $304,606Net Income 2014: -$10,7452014Revenue 2015: $364,743Expenses 2015: $316,701Net Income 2015: $48,0422015Revenue 2016: $310,612Expenses 2016: $301,544Net Income 2016: $9,0682016Revenue 2017: $290,705Expenses 2017: $264,696Net Income 2017: $26,0092017Revenue 2018: $204,625Expenses 2018: $216,037Net Income 2018: -$11,4122018Revenue 2019: $186,414Expenses 2019: $133,957Net Income 2019: $52,4572019Revenue 2020: $287Expenses 2020: $4,961Net Income 2020: -$4,6742020Revenue 2021: $56Expenses 2021: $3,127Net Income 2021: -$3,0712021

Highlighted filing

2014

Revenue$293,861
Expenses$304,606
Net Income-$10,745
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 21, 2015
Return Version
2014v5.0
Gross Receipts
$298,752
Mission and Program Overview

Mission

Provide support, education, and training for children, elderly, and the disabled which allows these individuals to maximize their quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$95,759$88,406▼ $7,353
Accounts Receivable$67,247$63,395▼ $3,852
Loans From Officers Directors-$5,185-
Cash and Non-Interest-Bearing Accounts$12,604$4,317▼ $8,287
Prepaid Expenses and Deferred Charges$984$2,550▲ $1,566
Total Assets$179,286$161,390▼ $17,896
Other Assets Total$2,692$2,722▲ $30
Liabilities
Other Liabilities$143,453$132,807▼ $10,646
Accounts Payable and Accrued Expenses$4,001$2,311▼ $1,690
Total Liabilities$147,454$140,303▼ $7,151
Net Assets / Fund Balance
Unrestricted Net Assets$30,832$21,087▼ $9,745
Temporarily Rstr Net Assets$1,000--
Total Net Assets Fund Balance$31,832$21,087▼ $10,745
Total Liabilities and Net Assets / Fund Balance$179,286$161,390▼ $17,896

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$69,560$140,797$210,357
Equipment$1,549$27,726$29,275
Other Land Buildings-$19,503$19,503
Leasehold Improvements$9,797$1,181$10,978
Land$7,500-$7,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shan KramerChairman
Lyn GryskeVice Chair
Linda Van NessDirector at
Marian SommerfeldtAdministrato
Irma EilerSecretary
Shannon GryskeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,679
Program Service Revenue
$97,381
Investment Income
$535
Other Revenue
$1,266
All Other Contributions
$10,775
Change in Net Assets
$-10,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$241,908
Other Expenses$62,698
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,502--$215,502
Payroll Taxes$26,406--$26,406
Occupancy$12,254--$12,254
Depreciation Depletion$7,903--$7,903
Interest$7,014--$7,014
Insurance$6,832--$6,832
Office Expenses$3,414--$3,414
Fees for Services Accounting$3,388--$3,388
Other Expenses$2,485--$2,485
Fees for Services Legal$1,982--$1,982
All Other Expenses$1,642--$1,642
Advertising$957--$957
Conferences and Meetings$935--$935
Total Functional Expenses$304,606$0$0$304,606
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,157
Fundraising Direct Expenses$4,891
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$5,185-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$104,945
Advance From County$13,000
Accrued Wages$9,485
Notes Payable Current Maturities$5,300
Interest$77
Notes Payable-
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 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
Yes
Conflict-of-interest policy
Yes
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 2

Shannon gryske lyn gryske treasurer vice chair in-laws

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

Form 990 is reviewed by the board of directors before being filed.

Form 990, Page 6, Part VI, Line 12C

All employees are to disclose any conflicts of interest if they were to arise.

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

The board of directors is to review the compensation package and determine if it is reasonable.

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

The board of directors is to review compensation and determine whether it is reasonable.

Form 990, Page 6, Part VI, Line 19

Governing documents can be obtained at the address located on the first page of form 990.

Filing and Contact Details

Filer

Filer Name
Community Options Inc
EIN
06-1167716
Phone
9202946099
Address
PO BOX 189, GREEN LAKE, WI 54941

Signing Officer

Name
Marian Sommerfeldt
Title
Executive Director
Phone
9202946099
Signed
2015-04-21

Organization Details

Principal Officer
Marian Sommerfeldt
Formed
1989
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
24
Volunteers
12

Preparer

Firm
Huberty & Associates Sc
Address
145 S MARR ST, FOND DU LAC, WI 54935-4434
Preparer
Ann B Freund CPA
Phone
9209238400
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

Closed the montello location in august of 2014.

Form 990, Page 2, Part III, Line 4D

Mentoring youth ages 7-21. 20 individuals participated in the mentor program in 2014.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0174892
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0821956
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt035
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0383
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0561
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0266
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0266
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99930
IRS990ScheduleA/PublicSupportTotal509Amt01967552
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0200
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0200
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0298217
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0366592
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0408380
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0434485
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0460078
IRS990ScheduleA/Total509Grp/TotalAmt01967752
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0298518
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0366631
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0408400
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0434868
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0460162
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01968579
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt069560
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0140797
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0210357
IRS990ScheduleD/EquipmentGrp/BookValueAmt01549
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027726
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029275
IRS990ScheduleD/LandGrp/BookValueAmt07500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09797
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01181
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010978
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019503
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019503
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0104945
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29485
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt477
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ADVANCE FROM COUNTY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3NOTES PAYABLE CURRENT MATURITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5NOTES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt088406
IRS990ScheduleD/TotalLiabilityAmt0132807
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05185
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05185
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MARIAN SOMMERFEDLT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0ADMINISTRATOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt05185
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLOSED THE MONTELLO LOCATION IN AUGUST OF 2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MENTORING YOUTH AGES 7-21. 20 INDIVIDUALS PARTICIPATED IN THE MENTOR PROGRAM IN 2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SHANNON GRYSKE LYN GRYSKE TREASURER VICE CHAIR IN-LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL EMPLOYEES ARE TO DISCLOSE ANY CONFLICTS OF INTEREST IF THEY WERE TO ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS IS TO REVIEW THE COMPENSATION PACKAGE AND DETERMINE IF IT IS REASONABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS IS TO REVIEW COMPENSATION AND DETERMINE WHETHER IT IS REASONABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS CAN BE OBTAINED AT THE ADDRESS LOCATED ON THE FIRST PAGE OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0179286
IRS990/TotalAssetsEOYAmt0161390
IRS990/TotalAssetsGrp/BOYAmt0179286
IRS990/TotalAssetsGrp/EOYAmt0161390
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0194679
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0304606
IRS990/TotalFunctionalExpensesGrp/TotalAmt0304606
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0147454
IRS990/TotalLiabilitiesEOYAmt0140303
IRS990/TotalLiabilitiesGrp/BOYAmt0147454
IRS990/TotalLiabilitiesGrp/EOYAmt0140303
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031832
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021087
IRS990/TotalOtherProgSrvcExpenseAmt076620
IRS990/TotalProgramServiceExpensesAmt0304606
IRS990/TotalProgramServiceRevenueAmt097381
IRS990/TotalRevenueGrp/ExclusionAmt01301
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt097881
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0293861
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0179286
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0161390
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt030832
IRS990/UnrestrictedNetAssetsGrp/EOYAmt021087
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0444 SCOTT STREET
IRS990/USAddress/CityNm0GREEN LAKE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054941
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.COMOP.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIAN SOMMERFELDT

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.00$1.17$0.00$0.03$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$0.00$0.05$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.25$1.86$1.34$0.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.72$0.72$2.05$2.16$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.97$1.04$2.91$2.65$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$1.10$0.78$3.11$3.02$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$1.20$0.69$3.65$3.17$0.48
2014Detailed filing. Detailed filing data is available for this year.$1.61$1.40$0.21$2.94$3.05$0.11
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.79$1.47$0.32$3.61$3.77$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$1.31$0.48$4.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$1.43$0.69$4.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$1.48$0.86$4.93