Civic Intelligence

Emerald Guild Society Co Zapken & Loeb

990 • Fiscal year 2017 • EIN 13-3900134

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

3 Crossways Park Drive WestWoodbury, NY 11797

(516) 822-5000

Siviq Scores

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

Liabilities / Assets

47th percentile

0.04x

Higher debt load relative to assets than 47% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.05x

Higher debt load relative to revenue than 53% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Source year 2017

Net Margin

3rd percentile

-95%

Higher net margin than 3% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2017 filings • NTEE A • $500k-$1M nonprofits • Source year 2017

Asset Growth

3rd percentile

-43%

Faster asset growth than 3% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-56%

Faster revenue growth than 4% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$124,122

Down $92,783 (-43%) from 2016

Net Assets

Down

$119,622

Down $86,038 (-42%) from 2016

Liabilities

Down

$4,500

Down $6,745 (-60%) from 2016

Revenue

Down

$90,446

Down $112,932 (-56%) from 2016

Expenses

Up

$176,484

Up $4,428 (+2.6%) from 2016

Net Income

Down

-$86,038

Down $117,360 (-375%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $139,901Liabilities 2010: $2,695Net Assets 2010: $137,2062010Assets 2011: $147,223Liabilities 2011: $10,400Net Assets 2011: $136,8232011Assets 2012: $174,568Liabilities 2012: $27,800Net Assets 2012: $146,7682012Assets 2013: $157,319Liabilities 2013: $0Net Assets 2013: $157,3192013Assets 2014: $172,476Liabilities 2014: $0Net Assets 2014: $172,4762014Assets 2015: $174,338Liabilities 2015: $0Net Assets 2015: $174,3382015Assets 2016: $216,905Liabilities 2016: $11,245Net Assets 2016: $205,6602016Assets 2017: $124,122Liabilities 2017: $4,500Net Assets 2017: $119,6222017Assets 2018: $113,873Liabilities 2018: $0Net Assets 2018: $113,8732018Assets 2019: $117,003Liabilities 2019: $5,449Net Assets 2019: $111,5542019Assets 2020: $162,406Liabilities 2020: $45,324Net Assets 2020: $117,0822020Assets 2021: $351,489Liabilities 2021: $103,306Net Assets 2021: $248,1832021Assets 2022: $315,271Liabilities 2022: $81,012Net Assets 2022: $234,2592022Assets 2023: $320,826Liabilities 2023: $90,699Net Assets 2023: $230,1272023Assets 2024: $248,505Liabilities 2024: $181,740Net Assets 2024: $66,7652024

Highlighted filing

2017

Assets$124,122
Liabilities$4,500
Net Assets$119,622

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $96,6552010Expenses 2011: $107,5502011Revenue 2012: $127,584Expenses 2012: $117,639Net Income 2012: $9,9452012Revenue 2013: $162,403Expenses 2013: $151,852Net Income 2013: $10,5512013Revenue 2014: $136,788Expenses 2014: $121,631Net Income 2014: $15,1572014Revenue 2015: $125,579Expenses 2015: $123,717Net Income 2015: $1,8622015Revenue 2016: $203,378Expenses 2016: $172,056Net Income 2016: $31,3222016Revenue 2017: $90,446Expenses 2017: $176,484Net Income 2017: -$86,0382017Revenue 2018: $113,438Expenses 2018: $119,187Net Income 2018: -$5,7492018Revenue 2019: $116,236Expenses 2019: $118,555Net Income 2019: -$2,3192019Revenue 2020: $92,668Expenses 2020: $87,140Net Income 2020: $5,5282020Revenue 2021: $268,397Expenses 2021: $137,296Net Income 2021: $131,1012021Revenue 2022: $257,717Expenses 2022: $271,641Net Income 2022: -$13,9242022Revenue 2023: $180,126Expenses 2023: $184,258Net Income 2023: -$4,1322023Revenue 2024: $101,367Expenses 2024: $264,729Net Income 2024: -$163,3622024

Highlighted filing

2017

Revenue$90,446
Expenses$176,484
Net Income-$86,038
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.2
Gross Receipts
$519,733
Mission and Program Overview

Mission

The emerald guild society is a nonprofit organization founded in 1992 as an educational organization for the growing number of irish resident managers engaged in the superintending and maintenance of buildings in new york. Its objectives are to promote a better channeling of information to all the building managers and to achieve a greater efficiency in the maintnance and operations of buildings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$167,394$124,122▼ $43,272
Prepaid Expenses and Deferred Charges$46,211$0▼ $46,211
Accounts Receivable$3,300$0▼ $3,300
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$216,905$124,122▼ $92,783
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$11,245$4,500▼ $6,745
Total Liabilities$11,245$4,500▼ $6,745
Net Assets / Fund Balance
Unrestricted Net Assets$205,660$119,622▼ $86,038
Total Net Assets Fund Balance$205,660$119,622▼ $86,038
Total Liabilities and Net Assets / Fund Balance$216,905$124,122▼ $92,783

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,109-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert KnoxPresident
Gerry DunneVice President
Brendan HarteRegistrar
John HoySecretary
Patrick O'DonovanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$77,500
Program Service Revenue
$64,700
Investment Income
$761
Other Revenue
$-52,515
All Other Contributions
$21,500
Change in Net Assets
$-86,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,314
Grants and Similar Amounts Paid$76,170
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$57,110--$57,110
Insurance$39,826--$39,826
Conferences and Meetings$20,151--$20,151
Grants to Domestic Orgs$19,060--$19,060
All Other Expenses$6,655--$6,655
Fees for Services Accounting-$4,500-$4,500
Office Expenses$2,754--$2,754
Advertising$2,750--$2,750
Other Expenses$2,441--$2,441
Fees for Services Other-$225-$225
Total Functional Expenses$171,759$4,725$0$176,484
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
New York Building Managerswoodbury ny, NY--$5,550
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$429,287
Fundraising Gross Income$376,772
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
25th Gala Anniversary$276,642$276,642$168,500$108,142
Golf Outing$72,260$72,260$19,105$53,155
Total Events$368,822$368,822$406,022$-37,200
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The President and Treasurer reveiws the 990 before it is filed.

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

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Emerald Guild Society
EIN
13-3900134
Phone
5168225000
Address
3 CROSSWAYS PARK DRIVE WEST, WOODBURY, NY 11797

Signing Officer

Name
PATRICK O'DONOVAN
Title
Treasurer
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Zapken & Loeb LLP
Address
3 Crossways Park Dr West, Woodbury, NY 11797-2010
Preparer
Howard Zapken CPA
Phone
5168225000
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt077500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt076800
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt078250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt073750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt066200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0372500
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0761
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0816
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0694
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0642
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0647
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03560
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0441472
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0252770
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0156973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0184165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0220437
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01255817
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0761
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0816
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0694
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0642
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0647
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03560
IRS990ScheduleA/InvestmentIncomeCYPct00.00220
IRS990ScheduleA/InvestmentIncomePYPct00.00270
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99780
IRS990ScheduleA/PublicSupportPY509Pct00.99730
IRS990ScheduleA/PublicSupportTotal509Amt01628317
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0518972
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0329570
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0235223
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0257915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0286637
IRS990ScheduleA/Total509Grp/TotalAmt01628317
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0519733
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0330386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0235917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0258557
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0287284
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01631877
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02109
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02109
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0406022
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt08500
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt06000
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt014500
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm025th Gala Anniversary
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt086889
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt01769
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt088658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0276642
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt072260
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt019920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0368822
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0276642
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt072260
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt019920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0368822
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-37200
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05869
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0193474
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0168500
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt019105
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt050000
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt022187
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt037203
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0109390
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt021500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt135610
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Scholarships - Dean College
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt013
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/RecipientTable/CashGrantAmt05550
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0New York Building Managers
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0c/o zapken and loeb
IRS990ScheduleI/RecipientTable/USAddress/CityNm0woodbury ny
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd011797
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The President and Treasurer reveiws the 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0216905
IRS990/TotalAssetsEOYAmt0124122
IRS990/TotalAssetsGrp/BOYAmt0216905
IRS990/TotalAssetsGrp/EOYAmt0124122
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt077500
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04725
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0171759
IRS990/TotalFunctionalExpensesGrp/TotalAmt0176484
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011245
IRS990/TotalLiabilitiesEOYAmt04500
IRS990/TotalLiabilitiesGrp/BOYAmt011245
IRS990/TotalLiabilitiesGrp/EOYAmt04500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205660
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0119622
IRS990/TotalProgramServiceExpensesAmt0171759
IRS990/TotalProgramServiceRevenueAmt064700

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.49$1.82$0.67$1.01$2.65$1.63
2023Detailed filing. Detailed filing data is available for this year.$3.21$0.91$2.30$1.80$1.84$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.81$2.34$2.58$2.72$0.14
2021Detailed filing. Detailed filing data is available for this year.$3.51$1.03$2.48$2.68$1.37$1.31
2020Detailed filing. Detailed filing data is available for this year.$1.62$0.45$1.17$0.93$0.87$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.05$1.12$1.16$1.19$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$1.13$1.19$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.05$1.20$0.90$1.76$0.86
2016Detailed filing. Detailed filing data is available for this year.$2.17$0.11$2.06$2.03$1.72$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$1.26$1.24$0.02
2014Summary only. Only limited summary data is available for this year.$1.72$0.00$1.72$1.37$1.22$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$1.62$1.52$0.11
2012Summary only. Only limited summary data is available for this year.$1.75$0.28$1.47$1.28$1.18$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.10$1.37$1.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.03$1.37$0.97