Civic Intelligence

Iosco County Commission on Aging

990 • Fiscal year 2015 • EIN 38-2015470

Oct 01, 2014 to Sep 30, 2015 • Filed on Nov 19, 2015

PO Box 160Hale, MI 48739-0160

(989) 728-6484

Siviq Scores

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

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.19x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

72nd percentile

14%

Higher net margin than 72% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

94th percentile

104%

Faster asset growth than 94% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

81st percentile

30%

Faster revenue growth than 81% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$356,541

Up $182,117 (+104%) from 2014

Net Assets

Up

$200,594

Up $117,883 (+143%) from 2014

Liabilities

Up

$155,947

Up $64,234 (+70%) from 2014

Revenue

Up

$830,135

Up $192,922 (+30%) from 2014

Expenses

Down

$712,252

Down $30,943 (-4.2%) from 2014

Net Income

Up

$117,883

Up $223,865 (+211%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $556,063Liabilities 2010: $99,412Net Assets 2010: $456,6512010Assets 2011: $545,992Liabilities 2011: $97,955Net Assets 2011: $448,0372011Assets 2012: $465,436Liabilities 2012: $157,302Net Assets 2012: $308,1342012Assets 2013: $287,072Liabilities 2013: $98,379Net Assets 2013: $188,6932013Assets 2014: $174,424Liabilities 2014: $91,713Net Assets 2014: $82,7112014Assets 2015: $356,541Liabilities 2015: $155,947Net Assets 2015: $200,5942015Assets 2016: $527,384Liabilities 2016: $163,727Net Assets 2016: $363,6572016Assets 2017: $645,938Liabilities 2017: $162,475Net Assets 2017: $483,4632017Assets 2018: $770,458Liabilities 2018: $166,678Net Assets 2018: $603,7802018Assets 2019: $874,885Liabilities 2019: $169,134Net Assets 2019: $705,7512019Assets 2020: $1,071,681Liabilities 2020: $179,060Net Assets 2020: $892,6212020Assets 2021: $1,116,312Liabilities 2021: $162,382Net Assets 2021: $953,9302021Assets 2022: $1,154,819Liabilities 2022: $162,600Net Assets 2022: $992,2192022Assets 2023: $1,204,886Liabilities 2023: $162,654Net Assets 2023: $1,042,2322023Assets 2024: $1,264,003Liabilities 2024: $176,801Net Assets 2024: $1,087,2022024Assets 2025: $1,238,424Liabilities 2025: $209,259Net Assets 2025: $1,029,1652025

Highlighted filing

2015

Assets$356,541
Liabilities$155,947
Net Assets$200,594

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $703,3992010Expenses 2011: $702,4722011Expenses 2012: $794,5312012Revenue 2013: $634,931Expenses 2013: $754,372Net Income 2013: -$119,4412013Revenue 2014: $637,213Expenses 2014: $743,195Net Income 2014: -$105,9822014Revenue 2015: $830,135Expenses 2015: $712,252Net Income 2015: $117,8832015Revenue 2016: $907,851Expenses 2016: $744,788Net Income 2016: $163,0632016Revenue 2017: $917,621Expenses 2017: $797,815Net Income 2017: $119,8062017Revenue 2018: $958,962Expenses 2018: $838,645Net Income 2018: $120,3172018Revenue 2019: $982,585Expenses 2019: $880,614Net Income 2019: $101,9712019Revenue 2020: $1,086,843Expenses 2020: $899,973Net Income 2020: $186,8702020Revenue 2021: $1,025,760Expenses 2021: $964,451Net Income 2021: $61,3092021Revenue 2022: $1,058,073Expenses 2022: $1,019,784Net Income 2022: $38,2892022Revenue 2023: $1,222,207Expenses 2023: $1,172,194Net Income 2023: $50,0132023Revenue 2024: $1,290,826Expenses 2024: $1,245,856Net Income 2024: $44,9702024Revenue 2025: $1,312,000Expenses 2025: $1,370,037Net Income 2025: -$58,0372025

Highlighted filing

2015

Revenue$830,135
Expenses$712,252
Net Income$117,883
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Nov 19, 2015
Return Version
2014v5.0
Gross Receipts
$830,135
Mission and Program Overview

Mission

To coordinate public and private programs promoting and safeguarding the independence and well being of senior citizens of iosco county, michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$82,099$254,284▲ $172,185
Cash and Non-Interest-Bearing Accounts$52,583$76,725▲ $24,142
Pledges and Grants Receivable$21,753$9,236▼ $12,517
Inventories for Sale or Use$5,803$6,625▲ $822
Land, Buildings, and Equipment, Net$8,859$6,553▼ $2,306
Prepaid Expenses and Deferred Charges$3,327$2,215▼ $1,112
Accounts Receivable-$903-
Total Assets$174,424$356,541▲ $182,117
Liabilities
Deferred Revenue$78,265$135,041▲ $56,776
Accounts Payable and Accrued Expenses$12,447$20,811▲ $8,364
Grants Payable$1,001$95▼ $906
Total Liabilities$91,713$155,947▲ $64,234
Net Assets / Fund Balance
Unrestricted Net Assets$82,711$200,594▲ $117,883
Total Net Assets Fund Balance$82,711$200,594▲ $117,883
Total Liabilities and Net Assets / Fund Balance$174,424$356,541▲ $182,117

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,553$95,364$101,917
Compensation and Service Providers

Board Members and Trustees

NameTitle
Beverley McfaulChairman
Jozef DrozdowskiVice-chairma
Barb KayeDirector
Jay MaddockDirector
Rob HuebelDirector
Violet SimsDirector
William MillironDirector
Rick MikulskiSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$739,808
Program Service Revenue
$90,230
Investment Income
$97
Other Revenue
$0
Change in Net Assets
$117,883

Audited Revenue Reconciliation

Revenue per Audited Statements
$830,135
Total Revenue per Audited Statements
$830,135
Total Revenue per Form 990
$830,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$399,690
Other Expenses$312,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$243,307$121,792-$365,099
Payments to Affiliates-$81,474-$81,474
Travel$46,501$2,159-$48,660
Payroll Taxes$23,190$9,926-$33,116
Insurance$2,592$17,652-$20,244
Fees for Services Accounting-$14,797-$14,797
All Other Expenses$336$7,256-$7,592
Other Expenses$1,239$4,697-$5,936
Occupancy$747$3,549-$4,296
Depreciation Depletion-$2,306-$2,306
Pension Plan Contributions-$1,475-$1,475
Fees for Services Legal-$702-$702
Total Functional Expenses$433,137$279,115$0$712,252

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$712,252
Total Expenses per Audited Statements$712,252
Total Expenses per Form 990$712,252
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
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

990 is reviewed by the financial manager and the chairman.

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

All directors, employees and volunteers are given a conflict of interest statement to update and sign annually. Board of directors enforce compliance with the policy.

Form 990, Page 6, Part VI, Line 19

Governing documents were not requested during the current tax year.

Filing and Contact Details

Filer

Filer Name
Iosco Co Commission on Aging Inc
EIN
38-2015470
Phone
9897286484
Address
PO BOX 160, HALE, MI 48739-0160

Signing Officer

Name
Beverley Mcfaul
Title
Chairman
Phone
9897286484
Signed
2015-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beverley Mcfaul
Formed
1997
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
31
Volunteers
40

Preparer

Firm
Stephenson Gracik & Co Pc
Address
PO BOX 592, EAST TAWAS, MI 48730-0592
Preparer
Robert J Morand CPA
Phone
9893624491
Supplemental Narrative

Additional Explanations

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

Various other programs provided by the commission to seniors in the iosco county area.

Raw XML Appendix398 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0323282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0316717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0330862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0368186
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01685697
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt049
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0262
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt090327
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0179
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0179
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt03450324
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0483388
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0313882
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0318182
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0323724
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0325451
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01764627
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0637164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0634899
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0654586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0693637
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03450324
IRS990ScheduleA/TotalSupportAmt03450765
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt06553
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095364
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0101917
IRS990ScheduleD/ExpensesSubtotalAmt0712252
IRS990ScheduleD/RevenueSubtotalAmt0830135
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06553
IRS990ScheduleD/TotalExpensesPerForm990Amt0712252
IRS990ScheduleD/TotalRevenuePerForm990Amt0830135
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0830135
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0712252
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VARIOUS OTHER PROGRAMS PROVIDED BY THE COMMISSION TO SENIORS IN THE IOSCO COUNTY AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 IS REVIEWED BY THE FINANCIAL MANAGER AND THE CHAIRMAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE GIVEN A CONFLICT OF INTEREST STATEMENT TO UPDATE AND SIGN ANNUALLY. BOARD OF DIRECTORS ENFORCE COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS WERE NOT REQUESTED DURING THE CURRENT TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0174424
IRS990/TotalAssetsEOYAmt0356541
IRS990/TotalAssetsGrp/BOYAmt0174424
IRS990/TotalAssetsGrp/EOYAmt0356541
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0739808
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0279115
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0433137
IRS990/TotalFunctionalExpensesGrp/TotalAmt0712252
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091713
IRS990/TotalLiabilitiesEOYAmt0155947
IRS990/TotalLiabilitiesGrp/BOYAmt091713
IRS990/TotalLiabilitiesGrp/EOYAmt0155947
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt082711
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0200594
IRS990/TotalOtherProgSrvcExpenseAmt057917
IRS990/TotalOtherProgSrvcRevenueAmt09365
IRS990/TotalProgramServiceExpensesAmt0433137
IRS990/TotalProgramServiceRevenueAmt090230
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090327
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0830135
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0174424
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0356541
IRS990/TravelGrp/ManagementAndGeneralAmt02159
IRS990/TravelGrp/ProgramServicesAmt046501
IRS990/TravelGrp/TotalAmt048660
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt082711
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0200594
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02059 INDIAN LAKE RD
IRS990/USAddress/CityNm0NATIONAL CITY
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048748
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEVERLEY MCFAUL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09897286484
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOSCO CO COMMISSION ON AGING INC
ReturnHeader/Filer/BusinessNameControlTxt0IOSC
ReturnHeader/Filer/EIN0382015470
ReturnHeader/Filer/PhoneNum09897286484
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 160
ReturnHeader/Filer/USAddress/CityNm0HALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0487390160
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383372824
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHENSON GRACIK & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 592
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST TAWAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0487300592
ReturnHeader/PreparerPersonGrp/PhoneNum09893624491
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT J MORAND CPA
ReturnHeader/ReturnTs02015-12-15T14:42:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.24$0.21$1.03$1.31$1.37$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.26$0.18$1.09$1.29$1.25$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.20$0.16$1.04$1.22$1.17$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.16$0.99$1.06$1.02$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.16$0.95$1.03$0.96$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.18$0.89$1.09$0.90$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.17$0.71$0.98$0.88$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.17$0.60$0.96$0.84$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.16$0.48$0.92$0.80$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.16$0.36$0.91$0.74$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.16$0.20$0.83$0.71$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.09$0.08$0.64$0.74$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.10$0.19$0.63$0.75$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.16$0.31$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.10$0.45$0.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.10$0.46$0.70