Civic Intelligence

The Pogil Project

990 • Fiscal year 2013 • EIN 27-3451654

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 28, 2014

713 College Avenuepo Box 300317604

(717) 358-4850

Siviq Scores

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

Liabilities / Assets

67th percentile

0.19x

Higher debt load relative to assets than 67% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

59th percentile

0.08x

Higher debt load relative to revenue than 59% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

54th percentile

4.7%

Higher net margin than 54% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

67th percentile

$47,327

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

80th percentile

21%

Faster asset growth than 80% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$201,683

Up $34,742 (+21%) from 2012

Net Assets

Up

$162,699

Up $23,379 (+17%) from 2012

Liabilities

Up

$38,984

Up $11,363 (+41%) from 2012

Revenue

$500,294

No earlier filing loaded for comparison.

Expenses

Up

$476,915

Up $139,696 (+41%) from 2012

Net Income

$23,379

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$0Assets 2012: $166,941Liabilities 2012: $27,621Net Assets 2012: $139,3202012Assets 2013: $201,683Liabilities 2013: $38,984Net Assets 2013: $162,6992013Assets 2014: $225,643Liabilities 2014: $35,186Net Assets 2014: $190,4572014Assets 2015: $316,145Liabilities 2015: $35,162Net Assets 2015: $280,9832015Assets 2016: $346,271Liabilities 2016: $26,849Net Assets 2016: $319,4222016Assets 2017: $332,042Liabilities 2017: $18,568Net Assets 2017: $313,4742017Assets 2018: $835,523Liabilities 2018: $11,325Net Assets 2018: $824,1982018Assets 2019: $821,115Liabilities 2019: $30,134Net Assets 2019: $790,9812019Assets 2020: $827,810Liabilities 2020: $23,147Net Assets 2020: $804,6632020Assets 2021: $893,165Liabilities 2021: $32,607Net Assets 2021: $860,5582021Assets 2022: $912,040Liabilities 2022: $150,185Net Assets 2022: $761,8552022Assets 2023: $801,515Liabilities 2023: $69,782Net Assets 2023: $731,7332023Assets 2024: $715,916Liabilities 2024: $44,061Net Assets 2024: $671,8552024

Highlighted filing

2013

Assets$201,683
Liabilities$38,984
Net Assets$162,699

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $337,2192012Revenue 2013: $500,294Expenses 2013: $476,915Net Income 2013: $23,3792013Revenue 2014: $551,365Expenses 2014: $523,607Net Income 2014: $27,7582014Revenue 2015: $609,590Expenses 2015: $519,064Net Income 2015: $90,5262015Revenue 2016: $673,014Expenses 2016: $634,575Net Income 2016: $38,4392016Revenue 2017: $587,109Expenses 2017: $592,096Net Income 2017: -$4,9872017Revenue 2018: $1,100,606Expenses 2018: $588,072Net Income 2018: $512,5342018Revenue 2019: $636,631Expenses 2019: $675,067Net Income 2019: -$38,4362019Revenue 2020: $590,381Expenses 2020: $588,371Net Income 2020: $2,0102020Revenue 2021: $606,808Expenses 2021: $546,310Net Income 2021: $60,4982021Revenue 2022: $641,738Expenses 2022: $681,347Net Income 2022: -$39,6092022Revenue 2023: $697,982Expenses 2023: $755,953Net Income 2023: -$57,9712023Revenue 2024: $613,859Expenses 2024: $682,126Net Income 2024: -$68,2672024

Highlighted filing

2013

Revenue$500,294
Expenses$476,915
Net Income$23,379
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 28, 2014
Return Version
2013v3.0
Gross Receipts
$512,642
Mission and Program Overview

Mission

The purpose of the organization is to connect and support educators from all disciplines interested in implementing, improving, and studying student-centered pedagogies and learning environments. Pogil is an acronym for process oriented guided inquiry learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$48,385$106,780▲ $58,395
Savings and Temporary Cash Investments$75,050$50,111▼ $24,939
Accounts Receivable$35,355$42,712▲ $7,357
Pledges and Grants Receivable$6,071$0▼ $6,071
Prepaid Expenses and Deferred Charges$2,080$2,080→ $0
Total Assets$166,941$201,683▲ $34,742
Liabilities
Accounts Payable and Accrued Expenses$13,221$25,584▲ $12,363
Deferred Revenue$14,400$13,400▼ $1,000
Total Liabilities$27,621$38,984▲ $11,363
Net Assets / Fund Balance
Unrestricted Net Assets$139,320$162,699▲ $23,379
Total Net Assets Fund Balance$139,320$162,699▲ $23,379
Total Liabilities and Net Assets / Fund Balance$166,941$201,683▲ $34,742
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcy DubroffSecretaryFT$47,327$47,327
Nancy KeeblerTreasurerPT$25,324$25,324

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$174,176
Program Service Revenue
$235,299
Investment Income
$3,603
Other Revenue
$87,216
All Other Contributions
$174,176
Change in Net Assets
$23,379
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,214
Salaries, Compensation, and Employee Benefits$225,701
Total Fundraising Expense$23,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,841$49,878$9,976$124,695
Current Officers, Directors, Trustees, and Key Employees$37,778$29,061$5,812$72,651
Occupancy$12,978$9,985$1,997$24,960
Office Expenses$12,243$9,417$1,883$23,543
Payroll Taxes$9,639$7,413$1,482$18,534
Other Expenses$3,483$13,335$452$17,270
Royalties$9,856--$9,856
Pension Plan Contributions$5,107$3,928$786$9,821
Insurance$3,297$2,535$507$6,339
Fees for Services Accounting$2,948$1,844$454$5,246
Fees for Services Legal-$425-$425
Total Functional Expenses$325,745$127,821$23,349$476,915
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11

The president and treasurer review the completed form 990 and related schedules. They also discuss the completed form 990 and related schedules with the accounting firm that prepared it and they address any questions or concerns. Any changes necessary are made to the form 990 and related schedules. A final copy of the form 990 is provided to the board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization periodically review relationships with individuals and entities that it does business to gain assurance that all impacted transactions are at arm's length.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

EIN
27-3451654
Phone
7173584850

Signing Officer

Name
Richard Moog
Title
President
Phone
7173584850
Signed
2014-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Moog
Formed
2010
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
4

Preparer

Preparer
Gary J Dubas
Phone
7177617910
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has been recognized by the internal revenue service as a tax-exempt organization under section 501 (c)(3) of the internal revenue code (the "code") and is exempt from federal income taxes on related income pursuant to section 501 (a) of the code. The organization adheres to the provisions of fasb asc 740, income taxes (asc 740). Asc 740 establishes rules for recognizing and measuring tax positions taken in an income tax return, including disclosures of uncertain tax positions (utps). Asc 740 mandates that companies evaluate all material income tax positions for periods that remain open under applicable statutes of limitation, as well as positions expected to be taken in future returns. The utp rules then impose a recognition threshold on each tax position. An organization can recognize an income tax benefit only if the position has a "more likely than not" (i.e., more than 50 percent) chance of being sustained on the technical merits. For the years ended december 31, 2013 and 2012, the organization has taken no material tax positions on its applicable tax filings that do not meet the more likely than not threshold. As a result, no amount for utps has been included in the financial statements.

Raw XML Appendix395 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt069575
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075050
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050111
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0174176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0250966
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt025106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt025420
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0475668
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt069637
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt035829
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0105466
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0428998
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0179146
IRS990ScheduleA/SubstantialContributorsTotAmt0296522
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0174176
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0250966
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt025106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt025420
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0475668
IRS990ScheduleA/TotalSupportAmt0581134
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/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501 (A) OF THE CODE. THE ORGANIZATION ADHERES TO THE PROVISIONS OF FASB ASC 740, INCOME TAXES (ASC 740). ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS TAKEN IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT COMPANIES EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. AN ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E., MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON THE TECHNICAL MERITS. FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012, THE ORGANIZATION HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE MORE LIKELY THAN NOT THRESHOLD. AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND TREASURER REVIEW THE COMPLETED FORM 990 AND RELATED SCHEDULES. THEY ALSO DISCUSS THE COMPLETED FORM 990 AND RELATED SCHEDULES WITH THE ACCOUNTING FIRM THAT PREPARED IT AND THEY ADDRESS ANY QUESTIONS OR CONCERNS. ANY CHANGES NECESSARY ARE MADE TO THE FORM 990 AND RELATED SCHEDULES. A FINAL COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PERIODICALLY REVIEW RELATIONSHIPS WITH INDIVIDUALS AND ENTITIES THAT IT DOES BUSINESS TO GAIN ASSURANCE THAT ALL IMPACTED TRANSACTIONS ARE AT ARM'S LENGTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0166941
IRS990/TotalAssetsEOYAmt0201683
IRS990/TotalAssetsGrp/BOYAmt0166941
IRS990/TotalAssetsGrp/EOYAmt0201683
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0174176
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023349
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0127821
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0325745
IRS990/TotalFunctionalExpensesGrp/TotalAmt0476915
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027621
IRS990/TotalLiabilitiesEOYAmt038984
IRS990/TotalLiabilitiesGrp/BOYAmt027621
IRS990/TotalLiabilitiesGrp/EOYAmt038984
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0139320
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0162699
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0325745
IRS990/TotalProgramServiceRevenueAmt0235299
IRS990/TotalReportableCompFromOrgAmt072651
IRS990/TotalRevenueGrp/ExclusionAmt069637
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0256481
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0500294
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0166941
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0201683
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0139320
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0162699
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10713 COLLEGE AVENUEPO BOX 3003
IRS990/USAddress/City0LANCASTER
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode017604
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.POGIL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD MOOG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07173584850
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE POGIL PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0POGI
ReturnHeader/Filer/EIN0273451654
ReturnHeader/Filer/PhoneNum07173584850
ReturnHeader/Filer/USAddress/AddressLine10713 COLLEGE AVENUEPO BOX 3003
ReturnHeader/Filer/USAddress/City0LANCASTER
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode017604
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0231909723
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MCKONLY & ASBURY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10415 FALLOWFIELD ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CAMP HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode017011
ReturnHeader/PreparerPersonGrp/PhoneNum07177617910
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY J DUBAS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-09-03T11:00:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.04$0.67$0.61$0.68$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.07$0.73$0.70$0.76$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.15$0.76$0.64$0.68$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.03$0.86$0.61$0.55$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.80$0.59$0.59$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.03$0.79$0.64$0.68$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.01$0.82$1.10$0.59$0.51
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.02$0.31$0.59$0.59$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.03$0.32$0.67$0.63$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.04$0.28$0.61$0.52$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.04$0.19$0.55$0.52$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.20$0.04$0.16$0.50$0.48$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.03$0.14$0.34