Civic Intelligence

Capacity Builders Inc.

990 • Fiscal year 2014 • EIN 26-1077416

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 04, 2015

418 W Broadway Ave Room CFarmington, NM 87401

(505) 326-4245

Siviq Scores

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

Liabilities / Assets

77th percentile

0.63x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

48th percentile

0.22x

Higher debt load relative to revenue than 48% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Source year 2014

Net Margin

57th percentile

5.3%

Higher net margin than 57% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

76th percentile

$175,868

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2014 filings • NTEE S • $1M-$5M nonprofits • Source year 2014

Asset Growth

76th percentile

11%

Faster asset growth than 76% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2012 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$724,698

Up $141,562 (+24%) from 2012

Net Assets

Up

$265,206

Up $173,610 (+190%) from 2012

Liabilities

Down

$459,492

Down $32,048 (-6.5%) from 2012

Revenue

$2,045,879

No earlier filing loaded for comparison.

Expenses

Up

$1,938,454

Up $586,750 (+43%) from 2012

Net Income

$107,425

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $640,685Liabilities 2011: $582,885Net Assets 2011: $57,8002011Assets 2012: $583,136Liabilities 2012: $491,540Net Assets 2012: $91,5962012Assets 2014: $724,698Liabilities 2014: $459,492Net Assets 2014: $265,2062014Assets 2015: $955,292Liabilities 2015: $566,866Net Assets 2015: $388,4262015Assets 2016: $877,961Liabilities 2016: $554,208Net Assets 2016: $323,7532016Assets 2017: $993,073Liabilities 2017: $787,843Net Assets 2017: $205,2302017Assets 2018: $620,927Liabilities 2018: $484,396Net Assets 2018: $136,5312018Assets 2019: $491,327Liabilities 2019: $531,372Net Assets 2019: -$40,0452019Assets 2020: $470,121Liabilities 2020: $287,076Net Assets 2020: $183,0452020Assets 2021: $637,038Liabilities 2021: $362,173Net Assets 2021: $274,8652021Assets 2022: $458,697Liabilities 2022: $240,850Net Assets 2022: $217,8472022Assets 2023: $243,850Liabilities 2023: $148,039Net Assets 2023: $95,8112023Assets 2024: $209,691Liabilities 2024: $131,966Net Assets 2024: $77,7252024

Highlighted filing

2014

Assets$724,698
Liabilities$459,492
Net Assets$265,206

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,268,8142011Expenses 2012: $1,351,7042012Revenue 2014: $2,045,879Expenses 2014: $1,938,454Net Income 2014: $107,4252014Revenue 2015: $3,622,015Expenses 2015: $3,498,795Net Income 2015: $123,2202015Revenue 2016: $3,681,010Expenses 2016: $3,745,682Net Income 2016: -$64,6722016Revenue 2017: $4,939,418Expenses 2017: $5,057,941Net Income 2017: -$118,5232017Revenue 2018: $4,829,909Expenses 2018: $4,898,609Net Income 2018: -$68,7002018Revenue 2019: $5,251,272Expenses 2019: $5,427,850Net Income 2019: -$176,5782019Revenue 2020: $4,671,466Expenses 2020: $4,448,375Net Income 2020: $223,0912020Revenue 2021: $4,802,457Expenses 2021: $4,710,637Net Income 2021: $91,8202021Revenue 2022: $4,418,054Expenses 2022: $4,475,072Net Income 2022: -$57,0182022Revenue 2023: $4,549,074Expenses 2023: $4,671,110Net Income 2023: -$122,0362023Revenue 2024: $4,427,861Expenses 2024: $4,445,947Net Income 2024: -$18,0862024

Highlighted filing

2014

Revenue$2,045,879
Expenses$1,938,454
Net Income$107,425
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 4, 2015
Return Version
2014v5.0
Gross Receipts
$2,045,879
Mission and Program Overview

Mission

Ced - build the capacity of the neediest tribal nonprofits and communities through training and support programs so they are better able to improve the lives of native american youth and families. Improve the health, wellness, and quality of life of the native communities by providing direct services that include teen pregnancy prevention, drug and alcohol prevention, and academic and service learning programs. Encourage love, appreciation, and understanding for one's culture by incorporating cultural learning components in our programs.

Assists Native American youth and families by assisting tribal nonprofits and communities in the United States through leadership training, teenage preganancy and drug prevention education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$448,961$480,575▲ $31,614
Loans From Officers Directors$389,518$389,518→ $0
Cash and Non-Interest-Bearing Accounts$142,614$140,086▼ $2,528
Accounts Receivable$27,499$104,037▲ $76,538
Prepaid Expenses and Deferred Charges$6,706--
Total Assets$625,780$724,698▲ $98,918
Liabilities
Accounts Payable and Accrued Expenses$66,541$46,349▼ $20,192
Other Liabilities$11,940$23,625▲ $11,685
Total Liabilities$467,999$459,492▼ $8,507
Net Assets / Fund Balance
Unrestricted Net Assets$157,781$265,206▲ $107,425
Total Net Assets Fund Balance$157,781$265,206▲ $107,425
Total Liabilities and Net Assets / Fund Balance$625,780$724,698▲ $98,918

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$406,400$53,574$459,974
Equipment$66,599$36,224$102,823
Other Land Buildings$7,576$3,424$11,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deb MontgomeryVP/ NYB Program Director/ Executive Director CBIPT$175,868$175,868
Rachael NawrockiLead CoordinatorFT$80,000$80,000
Deborah OftedalPresident / C.F.O.FT$41,562$41,562
Camelle LeeAccounting ManagerFT$40,584$40,584

Board Members and Trustees

NameTitle
Ella BenDirector
Frank MartinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,855,139
Program Service Revenue
$153,606
Investment Income
$0
Other Revenue
$37,134
All Other Contributions
$147,864
Change in Net Assets
$107,425

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,045,879
Total Revenue per Audited Statements
$2,045,879
Total Revenue per Form 990
$2,045,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,052,912
Other Expenses$700,176
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$344,413$83,096-$427,509
Current Officers, Directors, Trustees, and Key Employees$272,314$65,700-$338,014
Comp Disqual Persons$198,036$14,906-$212,942
Benefits to Members$185,366--$185,366
Fees for Services Management$160,293$12,065-$172,358
Occupancy$105,999$17,256-$123,255
Information Technology$95,779$15,593-$111,372
Office Expenses$74,354$12,104-$86,458
Payroll Taxes$55,391$4,169-$59,560
Advertising$48,631--$48,631
Travel$29,820$2,245-$32,065
Insurance$29,809$2,244-$32,053
Depreciation Depletion$27,165$2,044-$29,209
Fees for Services Accounting-$20,443-$20,443
Other Employee Benefits$13,845$1,042-$14,887
Interest$10,868$818-$11,686
Other Expenses$569$43-$612
Total Functional Expenses$1,682,443$256,011$0$1,938,454

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,938,454
Total Expenses per Audited Statements$1,938,454
Total Expenses per Form 990$1,938,454
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
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$389,518$389,518→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$23,625
Accrued Interest Payable - Deborah Montgomery-
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
Yes

Governance Explanations

Form 990, Part VI, Section B, Line 11

Records are maintained at the primary office located in Farmington, NM. Public inspection of these records is available upon request.

Filing and Contact Details

Filer

Filer Name
Capacity Builders Inc
EIN
26-1077416
Phone
5053264245
Address
418 W Broadway Ave Room C, Farmington, NM 87401

Signing Officer

Name
Deborah S Oftedal
Title
President
Phone
6613272828
Signed
2015-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Montgomery Vice President
Formed
2007
Legal Domicile
Nm
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
80

Preparer

Firm
Arne R Oftedal CPA
Address
2001 22nd Street Ste 110, Bakersfield, CA 93301
Preparer
Arne Oftedal
Phone
6613272825
Supplemental Narrative

Additional Explanations

Form 990, Part V, Section B, Line 11B

President CFO, Debbie Oftedal, and Deborah Montgomery, Vice President, and Executive Director are primarily responsible for reviewing this tax return. Both have considerable expertise in the area of non-profit organizations.

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IRS990/PYInvestmentIncomeAmt093
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0519185
IRS990/PYOtherRevenueAmt050167
IRS990/PYProgramServiceRevenueAmt0110150
IRS990/PYRevenuesLessExpensesAmt066185
IRS990/PYSalariesCompEmpBnftPaidAmt0619701
IRS990/PYTotalExpensesAmt01175208
IRS990/PYTotalRevenueAmt01241393
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0107425
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt032708
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01855139
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01080983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01289749
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01237925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0164654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05628450
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0153606
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0110243
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt044252
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt046504
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018869
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0373474
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt037134
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt050167
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt065449
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt026542
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt027091
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0206383
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90660
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.90650
IRS990ScheduleA/PublicSupportTotal170Amt05628450
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01855139
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01080983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01289749
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01237925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0164654
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05628450
IRS990ScheduleA/TotalSupportAmt06208307
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0406400
IRS990ScheduleD/BuildingsGrp/DepreciationAmt053574
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0459974
IRS990ScheduleD/EquipmentGrp/BookValueAmt066599
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036224
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102823
IRS990ScheduleD/ExpensesSubtotalAmt01938454
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07576
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03424
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Interest Payable - Deborah Montgomery
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt02045879
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0480575
IRS990ScheduleD/TotalExpensesPerForm990Amt01938454
IRS990ScheduleD/TotalLiabilityAmt023625
IRS990ScheduleD/TotalRevenuePerForm990Amt02045879
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02045879
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01938454
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0389518
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0Deborah Montgomery
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Purchase of Building
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0450185
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Key Employee
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0389518
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0President CFO, Debbie Oftedal, and Deborah Montgomery, Vice President, and Executive Director are primarily responsible for reviewing this tax return. Both have considerable expertise in the area of non-profit organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Records are maintained at the primary office located in Farmington, NM. Public inspection of these records is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0625780
IRS990/TotalAssetsEOYAmt0724698
IRS990/TotalAssetsGrp/BOYAmt0625780
IRS990/TotalAssetsGrp/EOYAmt0724698
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01855139
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0256011
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01682443
IRS990/TotalFunctionalExpensesGrp/TotalAmt01938454
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0467999
IRS990/TotalLiabilitiesEOYAmt0459492
IRS990/TotalLiabilitiesGrp/BOYAmt0467999
IRS990/TotalLiabilitiesGrp/EOYAmt0459492
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0157781
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0265206
IRS990/TotalProgramServiceExpensesAmt01682443
IRS990/TotalProgramServiceRevenueAmt0153606
IRS990/TotalReportableCompFromOrgAmt0338014
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0191740
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02045879
IRS990/TotalVolunteersCnt080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0625780
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0724698
IRS990/TravelGrp/ManagementAndGeneralAmt02245
IRS990/TravelGrp/ProgramServicesAmt029820
IRS990/TravelGrp/TotalAmt032065
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.13$0.08$4.43$4.45$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.15$0.10$4.55$4.67$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.24$0.22$4.42$4.48$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.64$0.36$0.27$4.80$4.71$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.29$0.18$4.67$4.45$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.53$0.04$5.25$5.43$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.48$0.14$4.83$4.90$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.79$0.21$4.94$5.06$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.55$0.32$3.68$3.75$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.57$0.39$3.62$3.50$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.46$0.27$2.05$1.94$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.49$0.09$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.58$0.06$1.27