Civic Intelligence

Foothills Gateway Inc.

990 • Fiscal year 2023 • EIN 23-7019672

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 05, 2024

301 West Skyway DrFort Collins, CO 80525

(970) 226-2345

Siviq Scores

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

Liabilities / Assets

44th percentile

0.13x

Higher debt load relative to assets than 44% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

26th percentile

0.09x

Higher debt load relative to revenue than 26% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

38th percentile

0.1%

Higher net margin than 38% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

51st percentile

$184,815

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

35th percentile

1.7%

Faster asset growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

51st percentile

5.8%

Faster revenue growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$12,155,316

Up $197,403 (+1.7%) from 2022

Net Assets

Up

$10,528,366

Up $184,899 (+1.8%) from 2022

Liabilities

Up

$1,626,950

Up $12,504 (+0.8%) from 2022

Revenue

Up

$18,944,466

Up $1,030,640 (+5.8%) from 2022

Expenses

Up

$18,930,789

Up $295,340 (+1.6%) from 2022

Net Income

Up

$13,677

Up $735,300 (+102%) from 2022

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $10,145,026Liabilities 2010: $1,369,833Net Assets 2010: $8,775,1932010Assets 2011: $10,885,489Liabilities 2011: $1,452,484Net Assets 2011: $9,433,0052011Assets 2012: $11,142,106Liabilities 2012: $1,399,100Net Assets 2012: $9,743,0062012Assets 2013: $11,520,807Liabilities 2013: $1,566,771Net Assets 2013: $9,954,0362013Assets 2014: $11,937,464Liabilities 2014: $1,844,071Net Assets 2014: $10,093,3932014Assets 2015: $12,238,122Liabilities 2015: $1,883,590Net Assets 2015: $10,354,5322015Assets 2016: $13,039,620Liabilities 2016: $2,231,466Net Assets 2016: $10,808,1542016Assets 2017: $12,796,028Liabilities 2017: $1,664,593Net Assets 2017: $11,131,4352017Assets 2018: $12,991,029Liabilities 2018: $1,598,780Net Assets 2018: $11,392,2492018Assets 2019: $12,819,020Liabilities 2019: $1,697,481Net Assets 2019: $11,121,5392019Assets 2020: $14,825,621Liabilities 2020: $3,947,444Net Assets 2020: $10,878,1772020Assets 2021: $13,175,740Liabilities 2021: $1,659,280Net Assets 2021: $11,516,4602021Assets 2022: $11,957,913Liabilities 2022: $1,614,446Net Assets 2022: $10,343,4672022Assets 2023: $12,155,316Liabilities 2023: $1,626,950Net Assets 2023: $10,528,3662023Assets 2024: $14,901,389Liabilities 2024: $1,596,428Net Assets 2024: $13,304,9612024

Highlighted filing

2023

Assets$12,155,316
Liabilities$1,626,950
Net Assets$10,528,366

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $19,277,8782010Expenses 2011: $20,096,8682011Expenses 2012: $19,962,4542012Expenses 2013: $19,537,4692013Revenue 2014: $21,156,490Expenses 2014: $21,107,311Net Income 2014: $49,1792014Revenue 2015: $23,013,105Expenses 2015: $22,706,716Net Income 2015: $306,3892015Revenue 2016: $24,210,201Expenses 2016: $23,767,007Net Income 2016: $443,1942016Revenue 2017: $21,637,190Expenses 2017: $21,378,533Net Income 2017: $258,6572017Revenue 2018: $18,139,734Expenses 2018: $17,907,175Net Income 2018: $232,5592018Revenue 2019: $18,400,580Expenses 2019: $18,886,365Net Income 2019: -$485,7852019Revenue 2020: $19,141,900Expenses 2020: $19,512,045Net Income 2020: -$370,1452020Revenue 2021: $18,324,867Expenses 2021: $18,205,234Net Income 2021: $119,6332021Revenue 2022: $17,913,826Expenses 2022: $18,635,449Net Income 2022: -$721,6232022Revenue 2023: $18,944,466Expenses 2023: $18,930,789Net Income 2023: $13,6772023Revenue 2024: $21,522,212Expenses 2024: $19,092,566Net Income 2024: $2,429,6462024

Highlighted filing

2023

Revenue$18,944,466
Expenses$18,930,789
Net Income$13,677
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 5, 2024
Return Version
2022v5.0
Gross Receipts
$20,386,794
Mission and Program Overview

Mission

Foothills Gateway's mission is to advocate for and empower individuals with disabilities to lead lives of their choice.

Foothills gateways activities are to provide developmentally disabled children and adults the case management services and program services needed to develop the independent living skills and work experience necessary to integrate into the community, obtain a job and maintain a residence and to support them during the process of achieving these goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,527,513$4,941,314▼ $586,199
Accounts Receivable$3,388,088$3,492,451▲ $104,363
Cash and Non-Interest-Bearing Accounts$1,212,744$1,934,273▲ $721,529
Savings and Temporary Cash Investments$661,232$868,105▲ $206,873
Land, Buildings, and Equipment, Net$1,014,568$803,091▼ $211,477
Prepaid Expenses and Deferred Charges$153,768$116,082▼ $37,686
Total Assets$11,957,913$12,155,316▲ $197,403
Liabilities
Accounts Payable and Accrued Expenses$1,614,446$1,626,950▲ $12,504
Total Liabilities$1,614,446$1,626,950▲ $12,504
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,280,822$10,446,096▲ $165,274
Net Assets With Donor Restrictions$62,645$82,270▲ $19,625
Total Net Assets Fund Balance$10,343,467$10,528,366▲ $184,899
Total Liabilities and Net Assets / Fund Balance$11,957,913$12,155,316▲ $197,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$611,199$5,497,076$6,108,275
Equipment$128,386$1,963,926$2,092,312
Land$56,300-$56,300
Leasehold Improvements$7,206$17,501$24,707
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erin EulenfeldCEOFT$155,404$29,411$184,815
Edward BowersIt DirectorFT$117,134$16,894$134,028
Debra a KleinChief AdminiFT$108,484$16,514$124,998
Carla ConrardyFinance DireFT$103,700$16,327$120,027
Marla MaxeyComp Cm DireFT$102,343$16,251$118,594
Pat CarneySupportsvcsFT$101,703$16,166$117,869

Board Members and Trustees

NameTitle
Mark DurandPresident
AMANDA O'HAYREDirector
Brittany BrownDirector
Chrissi AlvaradoDirector
Doris WhitelyDirector
Karen BennettDirector
Linda DreesDirector
Mikel ZimmermanDirector
Nancy KepnerDirector
Tracy KatzDirector
Ron CharkowskiSecretary
Aaron VogtTreasurer
Steve DandaneauVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Emily HutchnsonEi Services2930 FAIRVIEW DRIVE, Fort Collins, CO 80524$121,047
Stepping Stones Dss LLCEi Services2648 SHADOW MOUNTAIN DR, Fort Collins, CO 80525$100,421
Revenue and Support

Revenue Composition

Contributions and Grants
$1,169,030
Program Service Revenue
$11,820,602
Investment Income
$645,478
Other Revenue
$5,309,356
All Other Contributions
$273,319
Change in Net Assets
$13,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,944,466
Revenue Not Reported on Form 990
$176,309
Total Revenue per Audited Statements
$19,120,775
Total Revenue per Form 990
$18,944,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,975,613
Other Expenses$6,955,176
Total Fundraising Expense$6,290
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,053,952$1,215,804-$9,269,756
Fees for Services Other$5,039,227$30,307-$5,069,534
Other Employee Benefits$1,171,371$149,004-$1,320,375
Payroll Taxes$688,224$112,562-$800,786
Depreciation Depletion$320,838$30,628-$351,466
Current Officers, Directors, Trustees, and Key Employees$126,013$189,666-$315,679
Pension Plan Contributions$286,915$-17,898-$269,017
Office Expenses$211,198$33,389$21$244,608
Occupancy$200,357$30,229$50$230,636
Insurance$168,755$16,820-$185,575
Travel$142,707$2,398$19$145,124
Conferences and Meetings$51,020$10,833-$61,853
Fees for Services Legal$5,173$55,935-$61,108
Other Expenses$845$1,408$1,177$3,430
All Other Expenses$1,081--$1,081
Total Functional Expenses$16,819,317$2,105,182$6,290$18,930,789

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$18,935,876
Expenses per Audited Statements$18,930,789
Total Expenses per Form 990$18,930,789
Expenses Not Reported on Form 990$5,087
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,583
Fundraising Direct Expenses$6,289
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Flying Pigs Rac$27,583$27,583$3,320$24,263
Total Events$27,583$27,583$6,289$21,294
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
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 11B

Reviewed by the fiscal and property management (audit) committee prior to being presented to the board of directors.

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

Policy included in new board member training and reviewed annually with the board.

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

Annual review of chief executive officer; approval of compensation increase by the bod executive committee.

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

Annual review by chief officers who authorize compensation rate change as appropriate.

Form 990, Page 6, Part VI, Line 19

Via foothills website or upon request.

Filing and Contact Details

Filer

Filer Name
Foothills Gateway Inc
EIN
23-7019672
Phone
9702262345
Address
301 WEST SKYWAY DR, FORT COLLINS, CO 80525

Signing Officer

Name
Debra a Klein
Title
Chief Administrative
Phone
9702262345
Signed
2024-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra a Klein
Formed
1968
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
11
Employees
297
Volunteers
43

Preparer

Firm
Logan Thomas & Johnson LLC
Address
413 WILCOX ST SUITE 204, CASTLE ROCK, CO 80104-2477
Preparer
Jan Thomas
Phone
3036631400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Foothills gateway's mission is to advocate for and empower individuals to lead lives of their choice. Our vision is that we believe in a life of opportunity, of choice, and of dignity for every individual, regardless of age or ability.

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

Respite house provides respite and supervision services for adults. Served 26 individuals. Expenses: 424,468 revenue: 93,100 transportation is "home to day program transportation" services relevant to an individual's work schedule as specified in the ip. For these purposes "work schedule" is defined broadly to include adult and retirement activities such as education, training, community integration and employment. Served 131 individuals. Expenses: 707,589 revenue: 346,488 children and family services are for children from birth through age two which offer infants and toddlers and their families services and supports to enhance child development in the areas of cognition, speech, communication, physical, motor, vision, hearing, social-emotional development, and self-help skills; parent-child or family interaction; and early identification, screening and assessment services. In addition, this program provides an array of supportive services to the person with a developmental disability and his/her family when the person remains within the family home, thereby preventing or delaying the need for out-of-home placement, which is unwanted by the person or the family. Services and supports to eligible children under the age of 18 years in order for the children to remain in or return to the family home (only the child's income is considered in determining eligibility) are targeted to children having extensive support needs, which require constant line-of-sight supervision due to significantly challenging behaviors and/or coexisting medical conditions. Available services include personal assistance, household modification, specialized medical equipment and supplies, professional services, and community connection services. Served 1,346 individuals. Expenses: 2,806,688 revenue: 2,616,804 case management is the determination of eligibility for services and supports, service and support coordination, and the monitoring of all services and supports delivered pursuant to the ip, and the evaluation of results identified in the ip. Served 2,812 individuals. Expenses: 5,599,369 revenue: 4,000,411 behavioral health includes access to an onsite agency which provides behavioral health services; provides crisis services for individuals ages six and older using the start program model; and behavioral services. Served 203 individuals. Expenses: 258,850 revenue: 10,000 housing choice voucher program enables participants to better afford housing in larimer county by subsidizing their rent with federal funds through section 8 (hud) housing subsidies. Served 84 individuals. Expenses: 97,179 revenue: 76 organized health care delivery system is for services provided by third-party vendors that are funded through medicaid waivers. The third-party vendors are not approved purchase of service agencies. Served 357 individuals. Expenses: 285,211 revenue: 270,627

Form 990, Part IX, Line 11G

Other fees 22,999 30,307 0 assistance and activities 5,016,228 0 0 total 5,039,227 30,307 0

Form 990, Part XI, Line 9

Rental expense 1,533 rental expenses -1,533

Financial Statement Notes

Schedule D, Page 3, Part X

Fgi is operated as a nonprofit organization exempt from federal income tax under section 501(c)(3) of the internal revenue code. Fgi recognizes tax liabilities when, despite fgi's belief that its tax return positions are supportable, fgi believes that certain positions may not be fully sustained upon review by tax authorities. Benefits from tax positions are measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement. Fgi has concluded there is no tax liability or benefit required to be recorded as of june 30, 2023. Fgi is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Fgi believes it is no longer subject to income tax examinations for the years prior to the year ended june 30, 2020.

Schedule D, Page 4, Part XI, Line 2D

RENTAL EXPENSE 1,533

Schedule D, Page 4, Part XII, Line 2D

RENTAL EXPENSES 1,533

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IRS990/ProgSrvcAccomActy2Grp/Desc0ADULT DAY INCLUDES A NUMBER OF DIFFERENT TYPES OF SERVICES AND SUPPORTS WHICH PROVIDE OPPORTUNITIES FOR INDIVIDUALS TO EXPERIENCE AND ACTIVELY PARTICIPATE IN VALUED ROLES IN THE COMMUNITY AS SPECIFIED IN THE IP. THESE SERVICES AND SUPPORTS ENABLE INDIVIDUALS TO ACCESS AND PARTICIPATE IN TYPICAL COMMUNITY ACTIVITIES SUCH AS WORK, RECREATION, AND SENIOR CITIZEN ACTIVITIES. INCLUDED IN THIS PROGRAM ARE SERVICES FOR PERSONS WHO ARE RESPONSIBLE FOR THEIR OWN LIVING ARRANGEMENTS IN THE COMMUNITY. SERVED 240 INDIVIDUALS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORTED EMPLOYMENT IS INDIVIDUALIZED (ONE ON ONE) COMMUNITY EMPLOYMENT SERVICES THAT ARE PROVIDED TO ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD). SERVED 70 INDIVIDUALS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RESPITE HOUSE PROVIDES RESPITE AND SUPERVISION SERVICES FOR ADULTS. SERVED 26 INDIVIDUALS. EXPENSES: 424,468 REVENUE: 93,100 TRANSPORTATION IS "HOME TO DAY PROGRAM TRANSPORTATION" SERVICES RELEVANT TO AN INDIVIDUAL'S WORK SCHEDULE AS SPECIFIED IN THE IP. FOR THESE PURPOSES "WORK SCHEDULE" IS DEFINED BROADLY TO INCLUDE ADULT AND RETIREMENT ACTIVITIES SUCH AS EDUCATION, TRAINING, COMMUNITY INTEGRATION AND EMPLOYMENT. SERVED 131 INDIVIDUALS. EXPENSES: 707,589 REVENUE: 346,488 CHILDREN AND FAMILY SERVICES ARE FOR CHILDREN FROM BIRTH THROUGH AGE TWO WHICH OFFER INFANTS AND TODDLERS AND THEIR FAMILIES SERVICES AND SUPPORTS TO ENHANCE CHILD DEVELOPMENT IN THE AREAS OF COGNITION, SPEECH, COMMUNICATION, PHYSICAL, MOTOR, VISION, HEARING, SOCIAL-EMOTIONAL DEVELOPMENT, AND SELF-HELP SKILLS; PARENT-CHILD OR FAMILY INTERACTION; AND EARLY IDENTIFICATION, SCREENING AND ASSESSMENT SERVICES. IN ADDITION, THIS PROGRAM PROVIDES AN ARRAY OF SUPPORTIVE SERVICES TO THE PERSON WITH A DEVELOPMENTAL DISABILITY AND HIS/HER FAMILY WHEN THE PERSON REMAINS WITHIN THE FAMILY HOME, THEREBY PREVENTING OR DELAYING THE NEED FOR OUT-OF-HOME PLACEMENT, WHICH IS UNWANTED BY THE PERSON OR THE FAMILY. SERVICES AND SUPPORTS TO ELIGIBLE CHILDREN UNDER THE AGE OF 18 YEARS IN ORDER FOR THE CHILDREN TO REMAIN IN OR RETURN TO THE FAMILY HOME (ONLY THE CHILD'S INCOME IS CONSIDERED IN DETERMINING ELIGIBILITY) ARE TARGETED TO CHILDREN HAVING EXTENSIVE SUPPORT NEEDS, WHICH REQUIRE CONSTANT LINE-OF-SIGHT SUPERVISION DUE TO SIGNIFICANTLY CHALLENGING BEHAVIORS AND/OR COEXISTING MEDICAL CONDITIONS. AVAILABLE SERVICES INCLUDE PERSONAL ASSISTANCE, HOUSEHOLD MODIFICATION, SPECIALIZED MEDICAL EQUIPMENT AND SUPPLIES, PROFESSIONAL SERVICES, AND COMMUNITY CONNECTION SERVICES. SERVED 1,346 INDIVIDUALS. EXPENSES: 2,806,688 REVENUE: 2,616,804 CASE MANAGEMENT IS THE DETERMINATION OF ELIGIBILITY FOR SERVICES AND SUPPORTS, SERVICE AND SUPPORT COORDINATION, AND THE MONITORING OF ALL SERVICES AND SUPPORTS DELIVERED PURSUANT TO THE IP, AND THE EVALUATION OF RESULTS IDENTIFIED IN THE IP. SERVED 2,812 INDIVIDUALS. EXPENSES: 5,599,369 REVENUE: 4,000,411 BEHAVIORAL HEALTH INCLUDES ACCESS TO AN ONSITE AGENCY WHICH PROVIDES BEHAVIORAL HEALTH SERVICES; PROVIDES CRISIS SERVICES FOR INDIVIDUALS AGES SIX AND OLDER USING THE START PROGRAM MODEL; AND BEHAVIORAL SERVICES. SERVED 203 INDIVIDUALS. EXPENSES: 258,850 REVENUE: 10,000 HOUSING CHOICE VOUCHER PROGRAM ENABLES PARTICIPANTS TO BETTER AFFORD HOUSING IN LARIMER COUNTY BY SUBSIDIZING THEIR RENT WITH FEDERAL FUNDS THROUGH SECTION 8 (HUD) HOUSING SUBSIDIES. SERVED 84 INDIVIDUALS. EXPENSES: 97,179 REVENUE: 76 ORGANIZED HEALTH CARE DELIVERY SYSTEM IS FOR SERVICES PROVIDED BY THIRD-PARTY VENDORS THAT ARE FUNDED THROUGH MEDICAID WAIVERS. THE THIRD-PARTY VENDORS ARE NOT APPROVED PURCHASE OF SERVICE AGENCIES. SERVED 357 INDIVIDUALS. EXPENSES: 285,211 REVENUE: 270,627
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.9$1.60$13.3$21.5$19.1$2.43
2023Detailed filing. Detailed filing data is available for this year.$12.2$1.63$10.5$18.9$18.9$0.01
2022Detailed filing. Detailed filing data is available for this year.$12.0$1.61$10.3$17.9$18.6$0.72
2021Detailed filing. Detailed filing data is available for this year.$13.2$1.66$11.5$18.3$18.2$0.12
2020Detailed filing. Detailed filing data is available for this year.$14.8$3.95$10.9$19.1$19.5$0.37
2019Detailed filing. Detailed filing data is available for this year.$12.8$1.70$11.1$18.4$18.9$0.49
2018Detailed filing. Detailed filing data is available for this year.$13.0$1.60$11.4$18.1$17.9$0.23
2017Detailed filing. Detailed filing data is available for this year.$12.8$1.66$11.1$21.6$21.4$0.26
2016Detailed filing. Detailed filing data is available for this year.$13.0$2.23$10.8$24.2$23.8$0.44
2015Detailed filing. Detailed filing data is available for this year.$12.2$1.88$10.4$23.0$22.7$0.31
2014Detailed filing. Detailed filing data is available for this year.$11.9$1.84$10.1$21.2$21.1$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$1.57$9.95$19.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$1.40$9.74$20.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$1.45$9.43$20.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$1.37$8.78$19.3