Civic Intelligence

Femm Foundation

990 • Fiscal year 2020 • EIN 45-4347728

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 05, 2021

228 E 71st StreetNew York, NY 10021

(212) 585-0757

Siviq Scores

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

Liabilities / Assets

60th percentile

0.15x

Higher debt load relative to assets than 60% of similar nonprofits.

2020 filings • NTEE A • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2020 filings • NTEE A • $500k-$1M nonprofits • Source year 2020

Net Margin

69th percentile

17%

Higher net margin than 69% of similar nonprofits.

2020 filings • NTEE A • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

98th percentile

$166,154

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2020 filings • NTEE A • $500k-$1M nonprofits • Source year 2020

Asset Growth

92nd percentile

169%

Faster asset growth than 92% of similar nonprofits.

2020 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

73rd percentile

11%

Faster revenue growth than 73% of similar nonprofits.

2020 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$270,974

Up $170,210 (+169%) from 2019

Net Assets

Up

$229,244

Up $144,592 (+171%) from 2019

Liabilities

Up

$41,730

Up $25,618 (+159%) from 2019

Revenue

Up

$870,745

Up $86,811 (+11%) from 2019

Expenses

Up

$726,153

Up $35,252 (+5.1%) from 2019

Net Income

Up

$144,592

Up $51,559 (+55%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2012: $60,693Liabilities 2012: $13,591Net Assets 2012: $47,1022012Assets 2013: $355,603Liabilities 2013: $65,844Net Assets 2013: $289,7592013Assets 2014: $174,786Liabilities 2014: $22,645Net Assets 2014: $152,1412014Assets 2015: $142,388Liabilities 2015: $33,438Net Assets 2015: $108,9502015Assets 2016: $104,270Liabilities 2016: $51,247Net Assets 2016: $53,0232016Assets 2017: $58,217Liabilities 2017: $82,635Net Assets 2017: -$24,4182017Assets 2018: $21,024Liabilities 2018: $29,405Net Assets 2018: -$8,3812018Assets 2019: $100,764Liabilities 2019: $16,112Net Assets 2019: $84,6522019Assets 2020: $270,974Liabilities 2020: $41,730Net Assets 2020: $229,2442020Assets 2021: $379,287Liabilities 2021: $49,461Net Assets 2021: $329,8262021Assets 2022: $172,409Liabilities 2022: $33,752Net Assets 2022: $138,6572022Assets 2023: $89,552Liabilities 2023: $48,704Net Assets 2023: $40,8482023Assets 2024: $294,974Liabilities 2024: $60,487Net Assets 2024: $234,4872024

Highlighted filing

2020

Assets$270,974
Liabilities$41,730
Net Assets$229,244

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $520,1932012Revenue 2013: $1,003,214Expenses 2013: $760,557Net Income 2013: $242,6572013Revenue 2014: $1,012,370Expenses 2014: $1,149,989Net Income 2014: -$137,6192014Revenue 2015: $1,189,180Expenses 2015: $1,232,372Net Income 2015: -$43,1922015Revenue 2016: $953,603Expenses 2016: $1,009,530Net Income 2016: -$55,9272016Revenue 2017: $734,147Expenses 2017: $811,588Net Income 2017: -$77,4412017Revenue 2018: $684,354Expenses 2018: $668,316Net Income 2018: $16,0382018Revenue 2019: $783,934Expenses 2019: $690,901Net Income 2019: $93,0332019Revenue 2020: $870,745Expenses 2020: $726,153Net Income 2020: $144,5922020Revenue 2021: $803,006Expenses 2021: $702,424Net Income 2021: $100,5822021Revenue 2022: $928,497Expenses 2022: $1,119,666Net Income 2022: -$191,1692022Revenue 2023: $1,026,859Expenses 2023: $1,124,668Net Income 2023: -$97,8092023Revenue 2024: $1,727,814Expenses 2024: $1,534,175Net Income 2024: $193,6392024

Highlighted filing

2020

Revenue$870,745
Expenses$726,153
Net Income$144,592
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 5, 2021
Return Version
2020v4.1
Gross Receipts
$870,745
Mission and Program Overview

Mission

To make knowledge-based reproductive health accessible to all women and enable them to be informed partners in the choice and delivery of their medical care and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$94,055$227,474▲ $133,419
Intangible Assets$0$43,500▲ $43,500
Land, Buildings, and Equipment, Net$1,316$0▼ $1,316
Total Assets$100,764$270,974▲ $170,210
Other Assets Total$5,393$0▼ $5,393
Liabilities
Deferred Revenue$0$28,225▲ $28,225
Accounts Payable and Accrued Expenses$5,478$13,505▲ $8,027
Other Liabilities$10,634$0▼ $10,634
Total Liabilities$16,112$41,730▲ $25,618
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$84,652$229,244▲ $144,592
Total Net Assets Fund Balance$84,652$229,244▲ $144,592
Total Liabilities and Net Assets / Fund Balance$100,764$270,974▲ $170,210

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$39,922$39,922
Other Land Buildings$0$4,397$4,397
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kekuut HoomkwapFormer CTOFT$166,154$166,154
Anna HalpineCEOFT$59,332$59,332

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$535,392
Program Service Revenue
$335,353
Investment Income
$0
Other Revenue
$0
All Other Contributions
$535,392
Change in Net Assets
$144,592

Audited Revenue Reconciliation

Revenue per Audited Statements
$870,745
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$870,745
Total Revenue per Form 990
$870,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$379,694
Salaries, Compensation, and Employee Benefits$346,459
Total Fundraising Expense$11,811
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$264,646$6,131-$270,777
Current Officers, Directors, Trustees, and Key Employees$200,682$18,039$6,765$225,486
Other Salaries and Wages$82,972$7,458$2,796$93,226
Fees for Services Other$44,881--$44,881
Payroll Taxes$20,638$1,855$696$23,189
Office Expenses$5,470$13,170-$18,640
Occupancy$13,413$3,135$871$17,419
Fees for Services Accounting-$9,188-$9,188
Insurance$2,346$3,905-$6,251
Advertising-$6,224-$6,224
Other Employee Benefits$4,056$365$137$4,558
Travel$868$2,184$546$3,598
Depreciation Depletion$1,316--$1,316
Conferences and Meetings$1,250--$1,250
Fees for Services Legal-$150-$150
Total Functional Expenses$642,538$71,804$11,811$726,153

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$726,153
Total Expenses per Audited Statements$726,153
Total Expenses per Form 990$726,153
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Backup withholding compliance
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, Part VI, Section B, line 11B

The 990 will be reviewed first by the CEO and board members prior to filing with the IRS.

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

The conflict of interest policy is reviewed annually by the Board. If a conflict of interest exists, the forms are completed by each member then reviewed by the CEO.

Form 990, Part VI, Section B, line 15

Compensation is reviewed annually by the Board as part of the budget process and adjusted (if necessary) for final approval.

Form 990, Part VI, Section C, line 19

The Foundation will provide a copy of the 990 to the public upon written request.

Filing and Contact Details

Filer

Filer Name
FEMM Foundation
EIN
45-4347728
Phone
2125850757
Address
228 E 71st Street, New York, NY 10021

Signing Officer

Name
Anna Halpine
Title
CEO
Phone
2125850757
Signed
2021-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anna Halpine
Formed
2012
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
6

Preparer

Firm
BiggsKofford PC
Address
630 Southpointe Court Suite 200, Colorado Springs, CO 80906
Preparer
Bret Wichert
Phone
7195799090
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Foundation has a board of directors that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.

Financial Statement Notes

Part X, Line 2:

The Foundation evaluates the effect of uncertain tax positions, if any, and provides for those positions in accordance with the provisions of FASB ASC 450, Contingencies. No tax accrual for uncertain tax positions has been recorded as management believes there are no uncertain tax positions for the Foundation.

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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/Desc0The Organization focuses on the education of women, as the critical first step in providing effective reproductive healthcare. FEMM teaches women to observe their biomarkers. Charting these biomarkers allows for targeted evaluation, testing, and treatment of gynecological problems such as anovulation, hormonal imbalance, miscarriage, sub-fertility, and premenstrual syndrome, with this information women can work with their healthcare providers to achieve superior health results.
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0203884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0539237
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01610537
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0826603
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0783934
IRS990ScheduleA/Total509Grp/TotalAmt01610537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0826603
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0783934
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01610537
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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039922
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039922
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0726153
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04397
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04397
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0870745
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Foundation evaluates the effect of uncertain tax positions, if any, and provides for those positions in accordance with the provisions of FASB ASC 450, Contingencies. No tax accrual for uncertain tax positions has been recorded as management believes there are no uncertain tax positions for the Foundation.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0726153
IRS990ScheduleD/TotalRevenuePerForm990Amt0870745
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0870745
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0726153
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0166154
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Kekuut Hoomkwap
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Former CTO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0166154
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 will be reviewed first by the CEO and board members prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy is reviewed annually by the Board. If a conflict of interest exists, the forms are completed by each member then reviewed by the CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation is reviewed annually by the Board as part of the budget process and adjusted (if necessary) for final approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Foundation will provide a copy of the 990 to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Foundation has a board of directors that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/StatesWhereCopyOfReturnIsFldCd1DE
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0100764
IRS990/TotalAssetsEOYAmt0270974
IRS990/TotalAssetsGrp/BOYAmt0100764
IRS990/TotalAssetsGrp/EOYAmt0270974
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0535392
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011811
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071804
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0642538
IRS990/TotalFunctionalExpensesGrp/TotalAmt0726153
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016112
IRS990/TotalLiabilitiesEOYAmt041730
IRS990/TotalLiabilitiesGrp/BOYAmt016112
IRS990/TotalLiabilitiesGrp/EOYAmt041730
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt084652
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0229244
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0642538
IRS990/TotalProgramServiceRevenueAmt0335353
IRS990/TotalReportableCompFromOrgAmt0225486
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0335353
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0870745
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0100764
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0270974
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0546
IRS990/TravelGrp/ManagementAndGeneralAmt02184
IRS990/TravelGrp/ProgramServicesAmt0868
IRS990/TravelGrp/TotalAmt03598
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0228 E 71st Street
IRS990/USAddress/CityNm0New York

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.06$0.23$1.73$1.53$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.05$0.04$1.03$1.12$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.03$0.14$0.93$1.12$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.05$0.33$0.80$0.70$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.04$0.23$0.87$0.73$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.02$0.08$0.78$0.69$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.03$0.01$0.68$0.67$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.08$0.02$0.73$0.81$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.05$0.05$0.95$1.01$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.03$0.11$1.19$1.23$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$1.01$1.15$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.07$0.29$1.00$0.76$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.05$0.52